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NY 884911

April 29, 1993

CLA-2-95:S:N:N8:225 884911


TARIFF NO.: 9502.10.2000, 9502.10.4000

Ms. Barbara L. Frankland
Holiday Creations, Inc.
5161 E. Arapahoe Road, Suite 330
Littleton, Colorado 80122

RE: The tariff classification of decorative musical dolls from China

Dear Ms. Frankland:

In your letter dated March 23, 1993, received in this office on April 2, 1993, you requested a tariff classification ruling.

Five samples of decorative musical dolls were submitted with your inquiry. Each article consists of a figure(s) with its accessories permanently affixed to a plastic base. All of the figures measure less than 33 cm in height. The base contains an imitation lighted candle and musical device which operates on two "D" size batteries (not included).

The first item, number 12112, is titled "Scrooge at his Desk". The figure has a plastic head and hands with a soft textile body. The body is composed of a wire skeleton surrounded by polyester fiber fill. The doll portrays the character of "Scrooge" and is outfitted in a textile robe and nightcap. He is sitting at his desk, also made of plastic, counting money by candlelight.

Item number 12120, "Santa's Helper", depicts an elf figure sitting at his work bench, with paintbrush in hand, putting final touches on his toys. The figure's body is made entirely of plastic. He wears a textile shirt, vest, pants, pointed slippers, and cap.

The next article, number 12102, is called "A Christmas Carol". This product features three plastic figures dressed in a textile coat, pants, hat and scarf. A plastic wreath, in the form of an arch, stands behind the figures. The dolls give the appearance of singing Christmas carols.

Item number 13108, "Telescopic Lamp-post", depicts a scene of children singing beside a decorated lamppost. The three figures are made of plastic and wear winter clothing made of felt material.

The last article, item 12111, is identified as "Mrs. Santa Baking". The figure, made of plastic, is a representation of a woman baking Christ- mas cookies. The doll has grey hair, wire frame glasses and is wearing a red fabric dress with a white apron and bonnet.

The applicable subheading for item number 12112 - "Scrooge at his Desk", will be 9502.10.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for dolls representing only human beings: whether or not dressed: stuffed. The duty rate will be 12 percent ad valorem.

The applicable subheading for the following items: 12120 - "Santa's Helper", 12102 - "A Christmas Carol", 13108 - "Telescopic Lamp-post" and 12111 - "Mrs. Santa Baking" 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.

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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