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NY 862318


May 6, 1991

CLA-2-95:S:N:N3D:225 862318

CATEGORY: CLASSIFICATION

TARIFF NO.: 9502.10.4000, 9503.49.0040

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

RE: The tariff classification of a wind up doll and creature from China

Dear Ms. Aldinger:

In your letter dated April 5, 1991, you requested a tariff classification ruling.

The sample submitted, a wind up Santa, is part of an assortment called "Wind Up Wiggly Walkers", item number 92844. The other style in this asssortment is a wind up Snowman holding a broom. Both articles are made of plastic and measure approximately 2 1/2 inches tall.

The applicable subheading for the Santa will be 9502.10.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for dolls representing only human beings: whether or not dressed: other: not over 33 cm in height. The duty rate will be 12 percent ad valorem.

The applicable subheading for the Snowman will be 9503.49.0040, HTS, which provides for toys representing animals or non-human creatures: other: toys having a spring mechanism: other. The duty rate will be 6.8 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

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