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NY H87037




January 16, 2002

CLA-2-95:RR:NC:2:224 H87037

CATEGORY: CLASSIFICATION

TARIFF NO.: 9502.10.0060; 9503.49.0000

Ken August
Fun World
80 Voice Road
Carle Place, NY 11514

RE: The tariff classification of a Graduation Bear and a Graduation Boy/Girl from China.

Dear Mr. August:

In your letter dated January 3, 2002, you requested a tariff classification ruling.

You are requesting the tariff classification on two items that are described as follows: item number 4700, a 36 inch Graduation Bear and item number 4701, a 24 inch Graduation Boy/Girl. The Graduation Bear is a 36-inch bear figure dressed in a cap and gown. The bear is holding a diploma and a sign with an appropriate saying for a Graduation. The head, arms and feet are stuffed and the body is constructed of a plastic frame with a foam cover that is hidden under the Graduation gown. The accompanying sample is twenty-four inches, but the actual item will be thirty-six inches. The Graduation Boy/Girl is a 24-inch figure of a boy or girl figure dressed in a cap and gown. The figure is holding a diploma and a sign appropriate to Graduation. The construction is identical to that of the bear figure. A sample of the boy is not available, but the only difference is the hairstyle. Due to the amusing, whimsical appearance of the Graduation Bear and the Graduation Boy/Girl, the items are properly classified in chapter 95 of the HTS as a toy representing an animal and as a doll representing a human being, respectively.

The applicable subheading for the Graduation Bear will be 9503.49.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Toys representing animals or non-human creatures (for example, robots and monsters) and parts and accessories thereof: Other.” The rate of duty will be free.

The applicable subheading for the Graduation Boy/Girl 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 dressedOther.” The rate of duty will be free.

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 Tom McKenna at 646-733-3025.

Sincerely,

Robert B. Swierupski
Director,

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