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NY B86515

August 19, 1997

CLA-2-95:RR:NC:SP:225 B86515


TARIFF NO.: 9502.10.0060

Mr. Kevin W. Stewart
The I.C.E Co., Inc./dba
Int'l Customs Expediters
9111 S. La Cienega Blvd. #203
Inglewood, CA 90301

RE: The tariff classification of a doll with accessories from Taiwan

Dear Mr. Stewart:

In your letter dated July 24, 1997 you requested a tariff classification ruling on behalf of your client ATA-BOY, Inc.

The submitted item, "Mix 'N' Match Adventure Playset", consists of several flat, plastic coated figures, stick-on clothing with accessories and a printed magnetized board. The printed board, measuring 12 by 9 inches, represents a scenic background onto which the figures and component pieces may be arranged. The clothing, accessories and the figures are all constructed with a magnetic backing to enable repeated adherence to the board and to each other. One may alternate clothing and accessories on the figures thereby creating various scenes. According to your letter, the product is available in the following styles: "Star Trek," "I Love Lucy," "Mars Attacks," "The Three Stooges," The Wizard of Oz" and "Barbie". Each set will be imported packaged for retail sale.

The product is comparable to a class of merchandise commercially known as "paper dolls" which are two dimensional figures classifiable as dolls in chapter 95.

The applicable subheading for the "Mix 'N Match Adventure Playset" will be 9502.10.0060, 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: other. The rate of duty will be free.

For your information, the marking statute, section 304, Tariff Act of 1930, as amended (19 U.S.C. 1304), provides that, unless excepted, every article of foreign origin (or its container) imported into the U.S. shall be marked in a conspicuous place as legibly, indelibly and permanently as the nature of the article (or its container) will permit, in such a manner as to indicate to the ultimate purchaser in the U.S. the English name of the country of origin of the article. Please ensure that these requirements are satisfied.

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.


Gwenn Klein Kirschner
Chief, Special Products Branch

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