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NY 875610




July 17, 1992

CLA-2-95:S:N:N3D:225 875610

CATEGORY: CLASSIFICATION

TARIFF NO.: 9502.10.4000, 4911.10.0080, 9801.00.1099

Mr. Michael K. Tomenga
McKenna & Cuneo
1575 Eye Street, N.W.
Washington, D.C. 20005

RE: The tariff classification of dolls and an advertising leaflet from China .

Dear Mr. Tomenga:

In your letter dated June 17, 1992, you requested a tariff classification ruling on behalf of your client Simon Marketing, Inc.

Three samples of plastic molded figures were submitted with your inquiry. The figures measure 4 inches in height and resemble various popular fashion dolls in appearance. All characteristics of the dolls have been painted on.

The first item identified by WRIN No. 4317-06B is called "Doll in Bikini". The figure has long white hair set against a tanned body wearing a gold bikini and sleveless aqua robe. She is adorned by gold star earrings and matching necklace. The figure is molded to a pink base which depicts a starfish and seashell on a bed of sand.

The next figure is referred to as "Ballerina Doll", WRIN No. 4317-12A. This doll depicts a black woman wearing a ballerina dress. The outfit is light blue with white stars on the bodice. She wears matching slippers and has long dark brown hair. The doll is fixed in a typical dance position (on tip-toe with arms above the head). The figure is attached to a pink base by a vertical axle which permits the doll to be spun.

The "Doll in Orange Gown" is identified as WRIN No. 4317- 06A. This doll also depicts a black woman with long dark brown hair. She wears a full length orange gown and carries a gift package with aqua colored bow in her hands. The doll's gown forms a base which allows her to stand on her own.

A paper advertising insert will be packaged with each of the above described dolls. The insert will be printed in the U.S. prior to export and repackaging overseas. It is made of a single piece of coated paper measuring 36 inches in length and four inches in width. The paper will be folded into a nine panel leaflet which will be printed on both front and back with information advertising toys, clothing, and other merchandise.

The applicable subheading for the above described dolls will be 9502.10.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for dolls representing only human beings and parts and access- ories thereof: whether or not dressed: other: not over 33 cm in height. The duty rate will be 12 percent ad valorem.

The applicable subheading for the printed advertising leaflet will be 4911.10.0080, HTS, which provides for other printed matter: trade advertising material, commercial catalogs and the like: other. The duty rate will be free.

Additionally, provided that the U.S. made leaflet will not be advanced in value or improved in condition as a result of repackaging, it will be eligible for the duty exemption available under HTSUS subheading 9801.00.1099 when returned to the U.S., provided the documentary require- ments of 19 CFR 10.1 are satisfied.

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.

Sincerely,

Jean F. Maguire

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