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NY J84023

May 16, 2003

CLA-2-95:RR:NC:SP:225 J84023


TARIFF NO.: 9502.10.0010

Mr. Floyd Sirico
Rogers & Brown
Customs Brokers, Inc.
2 Cumberland Street
P.O. Box 20160
Charleston, SC 29413-0160

RE: The tariff classification of a doll from China.

Dear Mr. Sirico:

In your letter dated May 2, 2003, on behalf of Franco Manufacturing Co., Inc., you requested a tariff classification ruling.

You have submitted a sample identified as a “plush character shaped towel holder decoration.” The item is a plush 9” doll made of polyester and cotton fabric with polyester fill and depicts a full-bodied man dressed in a red and orange checkerboard patterned shirt, denim overalls, and construction boots. The doll is wearing a yellow hard hat with a hook and loop ring on top for hanging. The doll holds a permanently attached plastic loop in its hands that measures approximately 4 inches in diameter that you suggest can be used to hang a towel. In our opinion, the product is a decorative doll that has a minor functional capacity.

Importations of this product might be subject to the provisions of Section 133 of the Customs Regulations if they copy or simulate a registered trademark, tradename or copyright recorded with the United States Customs Service. If you are an authorized importer of the product we recommend notifying your local Customs office prior to importation.

The applicable subheading for the“ plush character shaped towel holder decoration.” 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: Dolls, whether or not dressedStuffed.” 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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