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NY D80984

September 2, 1998

CLA-2-95:RR:NC:2:224 D80984


TARIFF NO.: 9503.49.0025

Denise Arias
Yamato Customs Brokers U.S.A., Inc.
920 N. Dillon Drive
Wood Dale, Illinois 60191

RE: The tariff classification of a two angels toy from Hong Kong.

Dear Ms. Arias:

In your letter dated August 11, 1998, you requested a tariff classification ruling, on behalf of American Fun And Toy.

You are requesting the tariff classification on a toy item which you are referring to as angel dolls. However, the angels in the item are not considered dolls because dolls are considered representations of human beings. The permanent halo over each doll's head is not considered a human appendage, therefore the angels do not qualify as dolls in HTS 9502.10.0060. The item is comprised of two whimsical representations of angels which are attached by means of a textile string and textile stuffed hearts. The item is considered a toy which represents two non-human creatures, in this case, angels.

The applicable subheading for the two angels toy will be 9503.49.0025, Harmonized Tariff Schedule of the United States (HTS), which provides for "Toys representing animals or non-human creatures...and parts and accessories thereof: Other...Toys." The rate of duty will be free.

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 Tom McKenna at 212-466-5475.


Robert B. Swierupski

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