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NY D80261

August 3, 1998

CLA-2-95:CO:CH:D12 D80261

CATEGORY; Classification

TARIFF NO: 9502.10.0060

Mr. Louis S.. Shoichet
Tompkins & Davidson, LLP
Counselors At Law
One Astor Plaza
1515 Broadway
New York, New York 10036-8901

RE: The tariff classification of "Barbie Figurine Sharpeners"

In your letter dated July 14, 1998, you requested a tariff classification ruling in behalf of your client, Tara Toy Corporation, located at 40 Adams Avenue, Hauppauge, New York for various Barbie figurine sharpeners to be imported from China..

The merchandise consists of four fully dimensional miniature plastic Barbie doll figurine sharpeners. Each doll is approximately 1 3/4" in height and are in posed positions. The base acts as a stand and incorporates a plastic pencil sharpener. The figurines are described a "Ballerina Barbie", "Jazzercise Barbie", "Nighttime Barbie", and "Party Barbie".

Your sample is being returned under separate cover.

The subject merchandise is made of two major components: a doll and a sharpener. . The composite article, according to GRI 3(c) is to be classified under the heading which occurs last in numerical order among those which equally merit consideration.

The applicable subheading for the "Barbie Figurine Sharpeners" will be 9502.10.0060, Harmonized Tariff Schedule of the United States (HTS), which provides for "Dolls representing only human beings: Dolls....Not Stuffed". The rate of duty will be free.

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.


Larry Shirk
Port Director,

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