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NY 894153

February 7, 1994

CLA-2-95:S:N:N8:225 894153


TARIFF NO.: 9502.10.4000; 5806.32.1090

Ms. Mary Goering
Norman G. Jensen, Inc.
3050 Metro Drive, Suite #300
Minneapolis, Minnesota 55425

RE: The tariff classification of a nutcracker from China and textile ribbon from Taiwan

Dear Ms. Goering:

In your letter dated January 21, 1994, you requested a classification ruling on behalf of your client MBCA Flower City.

Three samples were received with your inquiry. The first item is a wooden nutcracker. The nutcracker stands 8" in height and resembles a soldier in appearance. His hair and beard are textile and he carries a wooden rifle (of proportionate size) strapped around his shoulder.

The next article is a woven, decorative, ribbon approximate- ly 2" in width, sold at retail in 10 yard rolls. The fiber content is "90% polyester and 10% wire", according to your letter. The wire provides stiffness to the ribbon and is enclosed in the stitching which makes the edges of the ribbon fast.

In reference to the "Waterball Music Box", this office is precluded from ruling on the classification of an item which is the subject of a current or completed Customs transaction. If the transaction is current and you want to have your arguments considered and ruled upon, you should ask the District or Area Director having jurisdiction over the entry of your merchandise to seek advice from Customs Headquarters through the Internal Advice procedure. A copy of this letter should be included. If the transaction is completed and the entry has been liquidated, you should file a protest and seek further review of that protest by our Headquarters office.

The applicable subheading for the wooden nutcracker 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.

The applicable subheading for the decorative ribbon will be 5806.32.1090, Harmonized Tariff Schedule of the United States (HTS), which provides for narrow woven fabrics, other than goods of heading 5807: other woven fabrics: of man-made fibers: ribbons, other. The duty rate will be 9 percent ad valorem.

The ribbon falls within textile category designation 229. As a product of Taiwan this merchandise is subject to quota restraints and visa requirements based upon international textile trade agreements.

The designated textile and apparel category may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected. Since part categories are the result of international bilateral agreements which are subject to frequent renegotiations and changes, to obtain the most current information available, we suggest that you check, close to the time of shipment, the Status Report On Current Import Quotas (Restraint Levels), an internal issuance of the U.S. Customs Service, which is available for inspection at your local Customs office.

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
Area Director

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