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NY 863173

June 4, 1991

CLA-2-95:S:N:N3D:225 863173


TARIFF NO.: 9502.10.2000

Bernice S. Barr
Serko & Simon
One World Trade Center
Suite 3371
New York, New York 10048

RE: The tariff classification of Santa Doll from China

Dear Ms. Barr:

In your letter dated May 7, 1991 you requested a tariff classification ruling on behalf of your client Russ Berrie & Company.

The item, number 3011, is a Santa figure approximately six inches tall. The figure is round and dressed in red, with a simulation of a belt around the waist. Two small protrusions at the bottom give the appearance of feet. The arms are short, the cuffs are trimmed with white simulated fur and the hands are green in color and have only the thumb in detail, giving the appearance that the figure is wearing mittens. The face is also round, with an extensive white beard, red lips, a red nose, two small black eyes and the traditional red Santa cap trimmed with white simulated fur. The figure's upper torso and most of the lower torso is fully stuffed with soft stuffing materials. The bottom portion of the torso contains bean bag filling, just enough to allow the figure to be placed in an upright positioned. The sample is retained by Customs.

The applicable subheading for the Santa doll will be 9502.10.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for Dolls representing only human beings and parts and accessories thereof: Dolls, whether or not dressed: Stuffed. The duty rate will be 12 percent ad valorem.

Merchandise classifiable in HTS subheading 9502.10.2000, will be eligible for duty free consideration under HTS subheading 9902.95.01, if imported on or before December 31, 1992.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.


Jean F. Maguire

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