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NY A88469

November 12, 1996

CLA-2-95:RR:NC:2:225 A88469


TARIFF NO.: 9502.10.0010

Mr. Ned H. Marshak
Sharretts, Paley, Carter & Blauvelt, P.C. 67 Broad Street
New York, N.Y. 10004

RE: The tariff classification of stuffed dolls from China

Dear Mr. Marshak:

In your letter dated October 15, 1996 you requested a tariff classification ruling on behalf of your client Kidsview.

The subject articles, referred to as "Pillow People," are stuffed toy character figures composed of textile materials and stuffed with polyester filling. The figures measure approximately 20 1/2 inches in height and 11 inches in width.

Each character possesses an elongated face and abbreviated trunk depicted on a rectangular shaped "pillow." Sewn directly into the side seams of the "pillow" are stuffed arms and legs to complete the figure's full bodied human appearance. It is noted that an impression of the character's features extends around to the back of the figure. Hair is fashioned out of yarn which is styled in long braids for the girl doll and is cut short across the top of the head for the boy character. Your samples are being returned as requested.

The applicable subheading for the "Pillow People" will be 9502.10.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for dolls representing only human beings and parts and accessories thereof: whether or not dressed: stuffed. 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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