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July 29, 1999

CLA-2-95:RR:NC:SP:225 E83862


TARIFF NO.: 9502.10.0010; 9505.90.6000

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

RE: The tariff classification of a doll and festive table decoration from China

Dear Mr. Hoffacker:

In your letter dated June 23, 1999, received in this office on June 29, 1999, you requested a tariff classification ruling on behalf of Consolidated Stores.

Photographs of the articles under consideration were submitted. The “Plush Cupie Doll Bunny”, item M365288, is said to measure 6 ½” by 5 ½” by 8”. The product resembles a baby doll dressed in a bunny costume. It has a porcelain human face that is framed by a hooded one-piece outfit with bunny ears. The costume appears to be non-removable and serves as the doll’s skin. The figures are dressed in pastel shades of pink, yellow, green or blue. Each is stuffed with traditional stuffing material and has a ribbon bow tied around the neck.

The “Fabric Stuffed Easter Stripes Bunny Family W/Carrot Basket”, item M934486, is a table decoration made of textile and wood. The product depicts a family of plush, stuffed, bunnies gathered around the mother bunny, who wears a flower print dress and carries a basket and carrots. The smaller bunny appears to hold a sign that reads “Happy Easter”.

The applicable subheading for the “Plush Cupie Doll Bunny”, item M365288, will be 9502.10.0010, 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: stuffed. The rate of duty will be free.

The applicable subheading for the “Fabric Stuffed Easter Stripes Bunny Family W/Carrot Basket”, item M934486, will be 9505.90.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof: other: other. The rate of duty will be free.

We are unable to rule on the remaining items in your inquiry without further information. The “Porcelain Egg Cup Bunnies”, item M233193, 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. Additionally, we find it necessary to examine a sample of each style in this collection in its retail packaging.

With regards to the “Dolomite Large Handpainted Egg Box”, item M259715, a sample of the article in its retail packaging is required. Your product information sheet indicates that the “Egg Box” is made of “dolomite”. Please detail the manufacturing processes involved in the production of this merchandise. Have these items been fired? If so, are they fired after being shaped? At what temperature have they been fired? Are they ceramic? If so, indicate the type of ceramic, i.e., earthenware, etc.

In the case of item J934740, the “Rattan/Felt/Fabric Easter Stripes Wreath”, this office requires a sample and component value breakout of the materials used to manufacture the product.

Upon resubmission, please include a separate letter for each article (or set of articles if covering an assortment). This will facilitate our response to you.

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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