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NY 869893

January 13, 1992



TARIFF NO.: 9502.10.4000

Mr. James Redman
Patrick Powers Customs Brokers Inc.
P.O. Box 30155
JFK Airport Station
Jamaica, New York 11430

RE: The tariff classification of a musical clown from Taiwan

Dear Mr. Redman:

This classification decision under the Harmonized Tariff Schedule of the United States (HTS) is being issued in accordance with the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

DATE OF INQUIRY : December 11, 1991

ON BEHALF OF : C & F Trading Corp.

MERCHANDISE : Item number M22H is called a "Musical Clown With Balloons".
The clown measures 26 cm in height and contains a wind up musical mechanism in the torso. The mechanism is surrounded by styrofoam which is not traditional stuffing material. When wound the upper torso rotates and a musical tune plays. Plastic balloons are attached in each hand. The clown's head, hands and feet are made of plastic. He wears a pink and white clown costume printed with multi colored stars.

HTS PROVISION : Dolls representing only human beings: whether or not dressed: other: not over 33 cm in height

HTS SUBHEADING : 9502.10.4000

RATE OF DUTY : 12 percent ad valorem

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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