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NY N003790




December 8, 2006

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 9502.10.0010

Ms. Marylin Millis
MARYLINS OWN
1053 Deer Run Road
Centerville, OH 45459

RE: The tariff classification of a Little Flagger Doll Set from China

Dear Ms. Millis:

In your letter dated November 24, 2006, you requested a tariff classification ruling.

You are requesting the tariff classification on a product that is identified as a Little Flagger Doll Set; no item number has been designated for the set. The item is a doll, 11 inches in height, that is constructed of textile fabric on the outside and polyester fiberfill stuffing inside. The doll is dressed in a racing suit and is packaged with 8 auto racing flags and a booklet that explains the use of each of the flags in the sport of racing. Color illustrations were submitted, in lieu of samples.

The product is sold and marketed as a set and it will also be considered a set for the purposes of the tariff. No one heading in the tariff schedule covers these components in combination; GRI 1 cannot be used as a basis of classification. GRI 3 provides for goods that are, prima facie, classifiable in two or more headings. GRI 3 (b) provides that mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale shall be classified as if they consisted of the material or component which gives them their essential character.

Noting GRI-3 (b), the component that imparts the essential character to the product will determine the classification of the set. The Little Flagger Doll portion of the set imparts the essential character to the set. Therefore, the applicable subheading for the Little Flagger Doll Set 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 dressedstuffed. 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).

Pursuant to title 19 United States Code, Section 3005 The Harmonized Tariff Schedule of the United States is expected to be amended effective 1/1/07. The amendments are expected to affect the classification of your merchandise. Pursuant to Section 3005 c, the report recommending those changes has been sent to the President for proclamation of the changes. Upon the expiration of sixty legislative days, in the absence of Congressional action, the recommended changes will become law. Accordingly based on that recommendation, it is anticipated that your merchandise will be classified in 9503.00.00 under the 2007 Harmonized Tariff Schedule. Under the circumstances, this classification under the 2007 tariff is advisory only.

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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