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NY D82686




October 21, 1998

CLA-2-95:RR:NC:SP:225 D82686

CATEGORY: CLASSIFICATION

TARIFF NO.: 9502.10.0060

Mr. Joseph R. Hoffacker
Barthco Trade Consultants, Inc.
7575 Holstein Avenue
Philadelphia, PA 19153

RE: The tariff classification of a doll set from China

Dear Mr. Hoffacker:

In your letter dated September 23, 1998, received in this office on September 28, 1998, you requested a tariff classification ruling on behalf of K.B. Toys.

The subject articles include a "Marvel Metallic Heroes" set and "Laurel Dolls-Bubble Bath Baby Gift Set." The "Marvel Heroes" set is composed of eight die-cast metal figures which measure less than three inches in height. The characters depicted are known commercially as "Magneto, Wolverine, Silver Surfer, The Mandarin, War Machine, Cyclops, Spider-Man and the Kingpin." Each figure has articulation at the neck, shoulders and waist.

The "Laurel Dolls" gift set consists of a vinyl baby doll approximately 12 inches in length outfitted in a pink bathrobe and white panties. The doll has moving eyes and holes for drinking and wetting. She is packaged with one set of sleepwear, a diaper, plastic tub, mini sponge, rubber duck, imitation soap and an empty (non-fillable) baby powder container. These components, imported together in a window box for retail sale, are viewed as a set for tariff purposes. The essential character of this set is imparted by the doll.

The applicable subheading for the "Laurel Dolls-Bubble Bath Baby Gift Set," will be 9502.10.0060, 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: other. The rate of duty will be free.

In regards to the "Marvel Metallic Heroes" set, this letter serves to inform you that the issue of classification for identical merchandise is currently before the Court of Interna-tional Trade.

Under Part 177 of the Customs Regulations (19 C.F.R. 177), this office is precluded from issuing rulings which involve issues currently pending before the court. Therefore, we are presently unable to offer a binding ruling on this product.

It is suggested that you contact an Import Specialist at your local Customs office for an advisory opinion on classification of this item for entry purposes. Your samples are being returned as requested.

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.

Sincerely,

Robert B. Swierupski
Director,

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