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NY 870027

January 21, 1992

CLA-2-95:S:N:N3D:225 870027


TARIFF NO.: 9502.10.4000, 9505.90.6000

Mr. Louis Schloss
9515 Deereco Road, #906
Timonium, MD 21093

RE: The tariff classification of nesting dolls and a decorative wooden egg from Russia

Dear Mr. Schloss:

In your letter dated December 16, 1991, received in this office December 20, 1991, you requested a tariff classification ruling.

Pictures of the items were submitted with your inquiry. The first article is traditionally known as nesting dolls. This is a group of nine dolls, in the shape of an egg with a flat bottom in decreasing size. All the dolls are composed of wood and with the exception of the smallest doll are hollow and break open at the middle. Each one is hand painted. The purpose of the dolls being hollow is to allow each doll to be placed inside the consecutively larger doll until all the dolls are in the largest doll. You indicate in your letter that these dolls are not toys and will be used for show or display. The doll provision, of the Harmonized Tariff Schedule, however, includes not only dolls designed for the amusement of children, but also dolls intended for decorative purposes.

The second item is a wooden hand painted egg. Customs has taken the position that decorated eggs are principally used during Easter and as such are correctly classified as festive articles in chapter 95.

The applicable subheading for the nesting dolls will be 9502.10.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for dolls representing only human beings: whether or not dressed: other. The duty rate will be 70 percent ad valorem.

The applicable subheading for the decorative wooden egg will be 9505.90.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for festive, carnival or other entertainment articles: other: other. The duty rate will be 25 percent ad valorem.

Section 304 of the Tariff Act of 1930 as amended, states that all articles entering the commerce of the United States must be marked with the country of origin as permanently and conspicu- ously as the article will permit. Please ensure that these requirements are met.

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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