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NY D83464

November 9, 1998

CLA-2-95:RR:NC:SP:225 D83464


TARIFF NO.: 9502.10.0060

Mr. William A. Vollmerhausen
Kmart Corporation
Resource Center
3100 West Big Beaver Road
Troy, MI 48084-3163

RE: The tariff classification of a wooden doll from China

Dear Mr. Vollmerhausen:

In your letter dated September 28, 1998, received in this office on October 14, 1998, you requested a tariff classification ruling.

The two articles submitted are part of an assortment referred to as "Valentine Table Top Decor" code #37-94-05. The items include a wooden doll and birdhouse decoration. You state that both items will be sold for Valentine's Day.

The doll is constructed out of wood, fabric, wire and straw. She is seated on a cardboard chair and holds a basket of flowers in her lap. Two hearts hang from her wrist, one of which, reads "I Love You". She has long curly hair and wears a wide brimmmed straw hat.

The birdhouse is fashioned out of cardboard that is covered in textile material with a lace trim. Three hearts are affixed to the peak of the roof and one contains the words "I Love You". The fabric has a pink heart pattern on a burgundy background.

Although you have indicated that both items will be sold in association with "Valentine's Day", their marketing alone does not necessarily warrant classification as a festive article. These items must resemble an accepted symbol of an accepted holiday, as well as, satisfy other factors involving use, marketing, etc. It has been established that hearts are an accepted symbol of Valentine's Day, a recognized holiday. However, the doll and birdhouse do not resemble a heart in appearance. They simply incorporate a heart pattern as part of their attire. Accordingly, we find that neither item is considered a festive article of Chapter 95.

The applicable subheading for the wooden doll 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.

We have contacted you in regards to the decorative "Bird-house" and requested a breakdown of component material by weight and value which will enable us to accurately classify the merchandise. However, to date, we have not received the required information. Therefore, we are unable to offer a ruling on the "Birdhouse" at this time. When this information becomes available you may resubmit your request.

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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