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NY M86030




August 17, 2006

CLA-2-95:RR:NC:SP:225 M86030

CATEGORY: CLASSIFICATION

TARIFF NO.: 9502.10.0010

Ms. Lorianne Aldinger
Rite Aid Corporation
P.O. Box 3165
Harrisburg, PA 17105

RE: The tariff classification of a “Valentine Baby Bear” from China.

Dear Ms. Aldinger:

In your letter dated August 9, 2006, you requested a tariff classification ruling.

You submitted two styles of a “Valentine Baby Bear” identified as item number 946675, which are being returned upon your request. Both styles depict a baby doll dressed in a pink bear costume, with a pink ribbon bow tied around the neck. Each baby doll has a vinyl human face that is framed by a hooded one-piece outfit with bear ears. The costume appears to be non-removable and serves as the doll’s skin. Each baby doll measures approximately 11” in height and 8” across from hand-to-hand and is stuffed with traditional stuffing material, One style features the doll holding a textile rose, the other style features the doll holding a pink textile heart with the red imprinted words, “I Love You.”

Although referred to as a “Valentine Baby Bear”, neither doll has a motif that exclusively ties it to the Valentine holiday. Instead the items are viewed as babies dressed in cute costume-like outfits and will be classified as dolls under tariff heading 9502, Harmonized Tariff Schedule of the United States (HTSUS).

The applicable subheading for the “Valentine Baby Bear” identified as item number 946675 will be 9502.10.0010, Harmonized Tariff Schedule of the United States (HTSUS), 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.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

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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