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NY 868639

December 9, 1991

CLA-2-95:S:N:N3D:225 868639


TARIFF NO.: 9502.91.0000, 9503.49.0020, 3924.90.5000

Mr. R.M. Sias
J.W. Hampton, Jr. & Co., Inc.
15 Park Row
New York, N.Y. 10038

RE: The tariff classification of a doll outfit, inflatable swan and sponges from China

Dear Mr. Sias:

In your letter dated November 13, 1991, you requested a tariff classification ruling on behalf of your client F.W. Woolworth Co.

The sample submitted, item number 7555, is called "Bathtime Fun Barbie Mermaid & Swan Playset". The playset includes one mermaid costume for Barbie (doll not included), a pink inflatable swan and six sponges. The sponges are cut into various forms and are intended to be used in the bath. Although the item is commercially referred to as a set it will not be classified as a set for tariff purposes. A mutual dependeny of the articles does not exist. The swan, doll clothing and sponges each have independent uses. Your samples are being returned as requested.

The applicable subheading for the doll costume will be 9502.91.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for dolls representing only human beings and parts and accessories thereof: garments and accessories thereof. The duty rate will be 8 percent ad valorem.

The applicable subheading for the inflatable swan will be 9503.49.0020, HTS, which provides for toys representing animals or non-human creatures: other: not having a spring mechanism: other. The duty rate will be 6.8 percent ad valorem.

The applicable subheading for the sponges will be 3924.90.5000, HTS, which provides for tableware, kitchenware,
other household articles and toilet articles, of plastics: other: other. The duty rate will be 3.4 percent ad valorem.

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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