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NY F89935

August 7, 2000

CLA-2-95:RR:NC:2:224 F89935


TARIFF NO.: 9503.49.0025

Thomas W. Mansfield
Baby Needs, Inc.
P.O. Drawer 2197
Burlington NC 27216-2197

RE: The tariff classification of a toy figure from China.

Dear Mr. Mansfield:

In your letter dated July 20, 2000, you requested a tariff classification ruling.

The merchandise is described as a pew doll made of 100 percent cotton and composed of a stuffed head and a dress configured to form the shape of an angel doll figure.

The Explanatory Notes to the Harmonized Commodity Description and Coding System (Explanatory Notes), although not dispositive or legally binding, provide a commentary on the scope of each chapter, heading and certain subheadings of the HTSUSA, and are generally indicative of the proper interpretation of such headings and subheadings. Customs believes the notes should always be consulted. See T.D. 89-80, 54 Fed. Reg. 35127, 35128 (August 23, 1989).

The Explanatory Notes to heading 95.03 of the Harmonized Tariff Schedule of the United States (HTSUS) indicate that this heading includes:

Toys representing animals or non-human creatures even if possessing predominantly human physical characteristics (E.g., angels, robots, devils, monsters), including those for use in marionette shows.

The applicable subheading for the pew doll figure will be 9503.49.0025, HTSUS, the provision for toys representing animals or non-human creatures (for example, robots and monsters) and parts and accessories thereof: other, toys. The rate of duty will be free.

This ruling is being issued under the provisions of Section 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 212.637.7015.


Robert B. Swierupski
National Commodity

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