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NY A81618

April 15, 1996

CLA-2-95:RR:NC:FC: 225 A81618


TARIFF NO.: 9502.10.0020; 9503.49.0020; 9503.90.0030

Mr. Brian A. Konradi
P.O. Box 5922
Austin, TX 78763

RE: The tariff classification of a doll, wooden turtle and toys from Russia

Dear Mr. Konradi:

In your letter dated March 14, 1996, you requested a tariff classification ruling. The four items under consideration are a "matrioshka" doll, turtle, pull toy and rocking figure, all made of wood.

You have submitted photographs and a description of each product. The photo labelled #1A is that of a "matrioshka" doll (also referred to as a "nesting" doll). The doll consists of 5 hollow, wooden figures, of descending size, that separate at the middle to accomodate the smaller figure until all five are encapsuled in one.

Photo #2A is a wooden turtle whose head and legs move when a wheel, located under his shell, is turned.

The item pictured in #2B is a three dimensional scene made of wood. The article depicts a cow figure being milked by a woman and a chicken with ruffled wings. The entire scene is affixed to a wooden base. A weight is connected to some extremities of the characters by several pieces of string. Movement of the figures is created by shifting the weight.

The last article (photo #2C) is a wooden, two dimensional, representation of a goose and woman secured to two sticks. When the sticks are pushed forward the figures rock back and forth.

Regarding your concerns as to whether the incorporation of a spring would alter the classification of the products described above, this office assumes that the type of spring you refer to is the kind used in a retractable ball point pen. If that is the case, the spring would not affect the assigned HTS classification numbers. Note that Customs traditionally employs a narrow interpretation of the term spring mechanism, as referred to in Chapter 95, to include a clockwork-type band spring only.

The applicable subheading for the "matrioshka" doll will be 9502.10.0020, 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 rate of duty will be free.

The applicable subheading for the wooden turtle will be 9503.49.0020, Harmonized Tariff Schedule of the United States (HTS), which provides for toys representing animals or non-human creatures: other: toys not having a spring mechanism: other. The rate of duty will be free.

The applicable subheading for the pull toy (scene depicting cow, woman, etc.) and goose with woman toy will be 9503.90.0030, Harmonized Tariff Schedule of the United States (HTS), which provides for other toys (except models), not having a spring mechanism. The rate of duty will be free.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).

A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Alice J. Wong at 212-466-5538.


Roger J. Silvestri

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