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NY 895306

March 31, 1994

CLA-2-95:S:N:N8:225 895306


TARIFF NO.: 9502.10.2000

Mr. Michael O'Neill
O'Neill & Whitaker, Inc.
30 Vesey Street, Suite 802
New York, N.Y. 10007

RE: The tariff classification of a stuffed doll from China

Dear Mr. O'Neill:

In your letter dated February 23, 1994, received in this office on March 4, 1994, you requested a tariff classification ruling.

A sample of the "Fabric Forest Santa" was submitted with your inquiry. The figure measures 12 inches in height and is permanent- ly affixed on a wooden base. The article represents an old man outfitted in a textile brown coat, dark green pants, brown boots, a burgundy and brown braided scarf and matching hat. The figure holds an empty birdcage in his right hand, a fruit basket in the left hand and a bird sits on top of his right arm. His eyes and brows are painted on a plastic head. His mouth is completely covered by a white beard made of fibers. The doll's legs are constructed of wood stems that continue up through the torso. The stems are surrounded by traditional stuffing material from the neck to the groin.

It is your contention that the article is classifiable under 9505.10.5020 which provides for articles for Christmas festivities: other: other. However, this office does not find the figure to be recognizable as the traditional form of Santa Claus. Customs Service Headquarters has ruled (HQ 952520) 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 above described sample is not recognizable as "Santa Claus" as he is traditionally known. The figure simply depicts a man with a white beard which does not prove dispositive that the item symbolizes "Santa Claus".

The applicable subheading for the "Fabric Forest Santa" 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 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.


Jean F. Maguire
Area Director

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