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NY 860675


March 6, 1991

CLA-2-44:S:N:N1:230 860675

CATEGORY: CLASSIFICATION

TARIFF NO.: 4420.10.0000; 9502.10.4000

Mr. Garrett L. M. Pettingell
Arau Associates Inc.
P.O. Box 990
Valley Forge, PA 19482

RE: The tariff classification of wood stacking blanks and painted wood stacking dolls from the Soviet Union

Dear Mr. Pettingell:

In your letter dated February 14, 1991, you requested a tariff classification ruling.

The ruling was requested on unpainted blank basswood stacking figures and on painted basswood stacking dolls. Photographs of the articles were submitted.

The unpainted stacking figures are hollow wood forms that open in the middle. Consecutively smaller hollow forms may be stacked inside of the larger forms. The blank forms will be sold to hobby enthusiasts to paint and display. Any kind of figure whether human or animal can be painted on the blanks which have a simple basic shape.

The painted basswood stacking dolls are consecutively stacking forms which have already been hand painted and finished. They are painted as traditional Russian dolls.

The applicable subheading for the wood stacking blanks will be 4420.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for statuettes and other ornaments, of wood. The rate of duty will be 33-1/3 percent ad valorem.

The applicable subheading for the painted stacking dolls will be 9502.10.4000, HTS, which provides for dolls representing only human beings, whether or not dressed, not over 33 cm in height. The rate of duty will be 70 percent ad valorem.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,

Jean F. Maguire
Area Director

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