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NY 891880

November 24,1993

CLA-2-95:S:N:N6:343 891880


TARIFF NO.: 9505.10.5000; 9502.10.4000

Mr. Steve Maring
Viva Manufacturing Co.
1940 Bent Tree Place
Santa Rosa, CA 95401

RE: The tariff classification of Santa nutcracker and other nutcracker figures with music box bases from Hong Kong.

Dear Mr. Maring:

In your letter dated October 19, 1993 you requested a classification ruling.

You have submitted a sample of a Santa nutcracker figure with a music box base. When the musical movement is wound the Santa figure opens and closes its mouth and moves its arms to the song played. You have also sent photos of other musical nutcracker figures. One group looks like soldiers the other group looks like kings. They all have music box bases.

The Santa figure has been ruled to be a unique form traditionally associated with Christmas festivities. It is therefore classifiable as a festive article. The other figures are not traditionally associated with Christmas festivities and are classifiable as dolls. The figures are not over 33 cm. in height.

The applicable subheading for the Santa nutcracker with the music box base will be 9505.10.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for articles for Christmas festivities ... other, other. The duty rate will be 5.8 percent ad valorem.

The applicable subheading for the soldier and king nutcrackers with music box bases will be 9502.10.4000, HTS, which provides for dolls representing only human beings, ... dolls, ... other, not over 33 cm. in height. The duty rate 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.


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