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NY I87782

October 25, 2002

CLA-2-95:RR:NC:SP:225 I87782


TARIFF NO.: 9502.10.0060

Mr. Daniel Shapiro
Tompkins & Davidson
One Astor Plaza
1515 Broadway
New York, NY 10036-8901

RE: The tariff classification of a doll with accessories from China.

Dear Mr. Shapiro:

In your letter dated October 22, 2002, on behalf of your client, Tara Toy Corporation, you requested a tariff classification ruling.

The submitted sample, Item #78415, Barbie™ Totally Tall, consists of a flat, plastic coated cardboard 20”figure with a magnet insert and a semi-circle shaped cardboard paper stand, and packaged with 26 magnetic stick-on Barbie™ fashions. The figure can be dressed and accessorized by mixing and matching the fashions and further decorated with the use of included stickers. The pre-cut magnetic strips are designed to be placed on the back of an outfit, which will then adhere to the Barbie™ figure by means of a magnetic charge. Each set will be packaged for retail sale.

The product is comparable to a class of merchandise commonly known as “paper dolls” which are two-dimensional figures classifiable as dolls in chapter 95. Your sample is being returned upon your request.

The applicable subheading for Item #78415, Barbie Totally Tall, 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 Alice Wong at 646-733-3026.


Robert B. Swierupski

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