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NY L85942




June 27, 2005

CLA-2-95:RR:NC:SP:225 L85942

CATEGORY: CLASSIFICATION

TARIFF NO.: 9502.10.0010

Mr. Billy Gwin
Costco Wholesale
999 Lake Drive
Issaquah, WA 98027

RE: The tariff classification of 38” Elf Boy and Girl Shelf Sitters from China.

Dear Mr. Gwin:

In your letter dated June 15, 2005, you requested a tariff classification ruling.

You submitted a sample of a 38” Elf Girl Shelf Sitter and a photo of a 38” Elf Boy Shelf Sitter identified as item number 978002. The sample of the 38” Elf Girl Shelf Sitter is being returned upon your request.

Both shelf sitters consist of stuffed dolls that measure approximately 38” in height and are attired in textile clothing. The dolls have flexible bodies, which allows them to be manipulated into seated positions. The 38” Elf Girl Shelf Sitter has brown braided cord hair and is attired in a red and white Santa hat, a green and red scarf, a red dress with white trim that is decorated with a white belt with a gold buckle, and red and white tights. She wears black shoes that have upward pointed toes. The 38” Elf Boy Shelf Sitter has short brown hair and is attired in a green and brown cone-shaped hat with a white pom-pom at its end, a green and brown tunic that is decorated with a brown belt with a gold buckle, and brown and green tights. He wears brown shoes that have upward pointed toes.

The applicable subheading for the 38” Elf Boy and Girl Shelf Sitters identified as item number 978002 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 dressed: Stuffed.” 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.

Sincerely,

Robert B. Swierupski
Director,

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