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NY 881833

February 4, 1993

CLA-2-95:S:N:N8:225 881833


TARIFF NO.: 9502.10.4000

Ms. Rosalie Althoff
Midwest Importers of Cannon Falls, Inc.
P.O. Box 20
Highway 52 South
Cannon Falls, MN 55009-0020

RE: The tariff classification of fabric mache dolls and an ornamental article from Taiwan

Dear Ms. Althoff:

In your letter dated January 4, 1993, you requested a tariff classifi-cation ruling.

Three samples were submitted with your inquiry. The first article, item number 00653-5, "Fabric Mache White Santa" measures 10 1/4 inches in height. Made of resin and fabric, the figure depicts an old man with a white beard, moustache and eyebrows. He is wearing a white coat with gold buttons and belt, a white hat, mittens and black boots. In one hand he carries a gold bell and in the other hand a basket of toys and decorations.

The second item, number 01813-2 (formerly #01813-6), "Fabric Mache Santa's Elf" measures 6 inches in height. The figure, made of resin and fabric, resembles an old man with pointed ears, white beard, moustache and eyebrows. He is clothed in a white shirt with green cuffs, red vest, red pants with green suspenders, red hat with a bell tassel, red and white striped leggings and green shoes with an upward pointed toe. In one hand the figure carries a hammer and in the other he carries a toy drum.

The final article, identified as item number 05457-4 (formerly #05457-8), "Resin Victorian Santa" measures 6 inches in height. You describe the statuette as made of resin. The figure portrayed is that of an old man with a white beard, moustache, and eyebrows. He is wearing a long yellow robe trimmed in white and matching hat. In one hand he holds a wreath and in the other he holds a sack full of toys strewn over his shoulder. This article is available in three assorted styles.

Your letter makes reference to HQ 952520 which classified an "Old World Santa" figure as festive in 9505. Consequently, we assume that you believe the above described "Santa's" are similar in nature. However, that is not the case. In HQ 952520 the item at issue was described as a figure having a ceramic face, beard, hands and lower trunk. The remaining body portions were formed by paper-mache. He was wearing a full length red textile coat with beige trim. The ruling states that "Since the motif of an article is not dispositive of its classification only three dimensional forms of Santa Claus, identifiable as such upon importation, are classifi- able within 9505 as festive articles". The above described samples are not recognizable as "Santa Claus" as he is traditionally known. These figures simply depict a man with a white beard and cloak which does not prove dispositive that the item symbolizes "Santa Claus".

The applicable subheading for the "Fabric Mache White Santa", item #00653-5 and the "Fabric Mache Santa's Elf", item #01813-2 (formerly #01813-6), 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: not over 33 cm in height. The duty rate will be 12 percent ad valorem.

Your inquiry does not provide enough information for us to give a classification ruling on the "Resin Victorian Santa", item #05457-4 (formerly #05457-8). Your request for a classification ruling should include detailed information regarding the ingredients. Specify the name of the polymer and all filler materials. Indicate whether the mineral fillers are derived from crushed stone or whether they are synthetically produced. Include a statement as to whether the filler material is uniformly distributed throughout the article. Your samples are being returned with the exception of the "Fabric Mache White Santa" which this office will retain for training purposes.

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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