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NY 881919

January 27, 1993

CLA-2-95:S:N:N8:225 881919


TARIFF NO.: 9503.90.6000

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 a wooden pull toy from Taiwan

Dear Ms. Althoff:

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

A sample of item number 07860-0 (formerly item 07860-1), "Candy Santa", accompanied your inquiry. The article, measuring 7 inches in height, is a two dimensional, wooden representation of Santa holding a piece of candy in each hand. The item depicts a front view of Santa on both sides. A string loop is attached to the head for purposes of hanging. Another cord hangs from the bottom which, when pulled, causes the arms and legs of the figure to move up and down. The product is packaged in its own poly bag with header.

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 "Candy Santa" is similar in nature. However, that is not the case. In HQ 952520 the item at issue was a three dimensional representa- tion of Santa Claus. 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 classifiable within 9505 as festive articles". The "Candy Santa", as noted above, is two dimensional and comprises a high degree of manipulative play value. In addition, the item belongs to a classic group of articles known as pull toys which are available in a variety of motifs and are sold year round.

The applicable subheading for the "Candy Santa", item #07860-0, will be 9503.90.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for other toys (except models), not having a spring mech- anism. The duty rate will be 6.8 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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