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NY 890562

October 15, 1993

CLA-2-95:S:N:N6:343 890562


TARIFF NO.: 9502.10.2000; 9505.10.5000

Mr. Chris Kuehler
Archer Freight Systems Inc.
P.O. Box 460067
San Antonio, TX

RE: The tariff classification of Mr. & Mrs. Santa dolls from China.

Dear Mr. Kuehler:

In your letter dated September 17, 1993, on behalf of Builders Square, you requested a tariff classification ruling.

You have submitted samples of two dolls. The dolls are made of woven polyester fabric and are stuffed. They are both 16 inches high. Santa is wearing a red suit and a red hat with a pom-pom. He has a white beard, a red nose, a fat belly, a black belt and boots. Mrs. Santa is also wearing a red outfit with an apron and plastic eyeglasses.

The figure of Santa has been ruled to be a unique form traditionally associated with Christmas. It is classifiable as a festive article. The figure of Mrs. Santa has not traditionally been associated with Christmas and remains classifiable as a doll.

The applicable subheading for the Santa figure will be 9505.10.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for articles for Christmas festivities and parts and accessories thereof, other, other. The rate of duty will be 5.8 percent ad valorem.

The applicable subheading for the Mrs. Santa doll will be 9502.10.2000, HTS, which provides for dolls, whether or not dressed, stuffed. The rate of duty 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.


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