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NY C88082

June 8, 1998

CLA-2-95:RR:NC:SP:225 C88082


TARIFF NO.: 9502.10.0060

Kim Young

Customs Affairs Manager

BDP International Inc.

2721 Walker NW

Grand Rapids, MI 49504

RE: The tariff classification of Thee Harvest Wooden Button Dolls and a Fabric Stuffed Turkey made in Taiwan.

Dear Mr. Young:

In your letter dated May 15, 1998 you requested a tariff classification ruling.

The first item is called "Harvest Wooden Button Doll", item number 919411. It is an assortment of three items. Each is a doll with a wooden body and head, with arms and legs made out of buttons and wooden dowels. The face is painted on and each doll is wearing a printed fabric dress. The hair is of straw, and the doll wears a straw hat. Each doll of the assortment holds a different item. One holds a cornucopia, one holds a wreath decorated with vegetables and one holds a pumpkin.

The second item is called "Fabric Stuffed Turkey" with button legs, item 919410. The body of the turkey is a yellow print fabric stuffed with soft stuffing material with pellets at the base. The wings of the turkey are green plaid and the tail is a dark print of fall foliage. The legs of the turkey are made out of buttons and wooden dowels.

The applicable subheading for the "Harvest Wooden Button Dolls" 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: Dolls, whether or not dressed, Other. This classification is free of duty.

The "Fabric Stuffed Turkey" appears to possess a holiday motif which could influence its classification within the Harmonized Tariff Schedule. If this item is intended for decorative use, and is sold exclusively during a particular holiday, then it would be advisable to submit marketing literature which illustrates this intent. It could be in the form of a brochure, catalog, advertisement, etc. You need to show the stream of commerce in which the product will be sold.

As stated in United States v. The Carborundum Company, 63 CCPA 98, C.A.D. 1172, 536 F.2nd 373 (1976), certain factors must be looked at to determine whether imported merchandise is of a certain "class or kind". These factors include:
a) the physical characteristics of the merchandise,
b) the expectation of the ultimate purchases,
c) the channels of trade of the merchandise,
d) the environment of the sale (accompanying accessories, manner of advertisement and display)
e) use in the same manner as merchandise which defines the class,
f) the economic practicality of so using the import,
g) recognition in the trade of this use.

Therefore, we are not ruling on item 919410 and are returning it to you along with the other samples. If you decide to resubmit a request on the "Fabric Stuffed Turkey", please return the sample along with the Carborundum information.

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.


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