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NY 888297

August 3, 1993

CLA-2-95:S:N:N8:225 888297


TARIFF NO.: 9502.10.2000, 9502.10.4000, 9505.10.5000

Mr. Tony Collini
John S. Connor, Inc.
33 South Gay St.
P.O. Box 1717
Baltimore, MD 21203-1717

RE: The tariff classification of dolls and a Santa Claus figurine from
Taiwan and/or China

Dear Mr. Collini:

In your letter dated June 8, 1993, received in this office on July 12, 1993, you requested a tariff classification ruling on behalf of your client Brinn's China & Glassware Co., Inc.

Four samples were received with your inquiry. The first item, number PX1209, is referred to as "English Garden Santa Doll". The figure stands 37 cm in height. Its' head, hands and boots are made of a hard molded material. The skeletal structure consists of wire surrounded by tradition- al stuffing material within a fabric body. The doll is wearing a pale colored print textile outfit under a long, white, hooded robe trimmed with fur. Attached to the side of the robe at the neckline are three bells. The figure carries a pale pink bag of gifts in one hand and a staff trimmed with imitation flowers in the other. The doll has a long white beard and wears a crown of artificial flowers atop his white hair.

The second article, number MR1801, is a porcelain figurine known as "Sinter Klaas Dutch". The item stands 17 cm tall and is depicted as a male figure wearing a long red robe trimmed in an off white fur with matching hat. The front of the hat is decorated by a gold cross. The figurine has long white hair and a full beard. He is portrayed carrying a basket of toys in one hand and a gold shoe filled with gifts in the other. A black belt is worn around the waist. All features are hand painted on.

The next item, number BHX1047, is called "Santa Collection Doll". The figure stands 27 cm in height. The head and shoes are made of a hard molded plastic. The skeleton is constructed of a wire frame surrounded by traditional stuffing material. He is wearing a plaid shirt and green pants under a red robe trimmed in brown fur with matching hat. Secured around his waist is a flocked bear and plastic trumpet. The doll has long white hair and a full beard made of rope.

Item number PX1612B, the last article concerned, is referred to as a "Santa Figurine". The entire body appears to be made of a hard molded plastic which is covered by a paper mache type of coat with a fur trim and matching hat. The coat and hat ensemble are blue in color with grey fur trim. The doll is permanently fixed in a seated position and measures 20 cm in height. A paper mache grey sack of toys stands directly in front of the figure and is permanently attached. A continuous string of simulated Christmas tree lights is draped around the doll's neck, shoulders and hands.

Your letter makes reference to HQ 952520 which classified an "Old World Santa" figure as festive in 9505. That particular item was described as a figure having a ceramic face, beard, hands and lower trunk. The remaining body portions were formed by paper-mache. He was wearing a full length red textile coat with beige trim. The ruling stated 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". You indicate that it is the importer's contention that the above described "Santa's" are similar in nature and should also be classified as festive articles. This office, however, finds only one figure which is recognizable as the traditional Santa Claus. The "Sinter Klaas Dutch" porcelain figurine, item number MR1801, is the only article which resembles Santa Claus. The "English Garden Santa Doll", "Santa Collection Doll" and "Santa Figurine" described above are not recognizable as "Santa Claus" as he is traditionally known. These figures simply depict men with a white beard wearing fur trimmed coats which does not prove dispositive that the products symbolize "Santa Claus".

The applicable subheading for the "English Garden Santa Doll", item number PX1209 and the "Santa Collection Doll", item number BHX1047, 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 duty rate will be 12 percent ad valorem.

The applicable subheading for the "Santa Figurine", item number PX1612B, 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 "Sinter Klaas Dutch Porcelain Figurine", item number MR1801, will be 9505.10.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for festive, carnival or other entertainment articles....articles for Christmas festivities: other: other. The duty rate will be 5.8 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

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