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NY C80829

November 6, 1997

CLA-2-95:RR:NC:SP:225 C80829


TARIFF NO.: 9502.10.0010

Mr. Reginald Williams
A.N. Deringer, Inc.
R R 3, Box 5400
Houlton, Maine 04730

RE: The tariff classification of a stuffed doll from Canada

Dear Mr. Williams:

In your letter dated October 11, 1997 you requested a tariff classification ruling on behalf of your client Knob Hill Gallery.

A porcelain doll and resin figurine were submitted with your inquiry. The doll's head, hands and feet are made of porcelain. Her torso is covered in cloth that is stuffed with traditional stuffing materials. The doll stands 16 inches in height and is outfitted in a dress with pinafore, slip, pantaloons, stockings, shoes and a straw hat. She will be packaged in a closed box with a metal stand.

The resin figurine measures approximately 4 inches high by 5 inches wide and depicts the front view of a tudor style house. It is designed as a decorative piece for use in the home. Your samples are being returned as requested.

The applicable subheading for the stuffed doll 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.

We are unable to rule on the resin figurine without further information. Polyresin or polystone is usually composed of a plastic mixed with a mineral substance such as calcium carbonate.

1) Please provide a component breakdown by weight and value of the plastic materials and the name and weight of the mineral substance (if any).

2) State whether the mineral substance is distributed relatively evenly throughout the item.

3) State whether the mineral is derived from natural ground stone or from another source.

When this information is available, you may wish to consider resubmission of your inquiry. If you decide to resubmit your request, please include all of the material that we have required.

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.


Robert B. Swierupski

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