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NY 867183


October 11, 1991

CLA-2-95:S:N:N3D:225 867183

CATEGORY: CLASSIFICATION

TARIFF NO.: 9502.10.4000, 4420.10.0000

Ms. Judy Campbell
W.Y. Moberly, Inc.
Box 164
Sweetgrass, Montana 59484

RE: The tariff classification of dolls and wooden articles from Canada

Dear Ms. Campbell:

In your letter dated August 29, 1991, you requested a tariff classification ruling on behalf of Heart of the Country.

Five samples were submitted with your inquiry. The first, item number 17, is a "Ruffle Skirt Girl Doll". The doll measures approximately 5 inches in height. Her body is made of solid wood. She wears a textile dress which is glued on. Her painted facial features consist of two eyes and rosy pink cheeks. The doll's long brown hair, made of wool, is tied in ribbons on either side of her head.

The second sample, item number 7, is "Curly Miss Doll". The doll measures approximately 10 inches in height. Her body is made of solid wood with the exception of her arms which are made of textile and are stuffed with polyester. She stands on a wooden heart base and wears a fabric dress with matching hair bow. Her curly hair is made of jute. The doll's painted facial features consist of two eyes, rosy pink cheeks, a pink mouth and brown freckles running across her face.

The third sample, item number 2, is a "Victorian Heart Wreath". The wreath, made of wood, is cut into a heart shape. The outer edge is trimmed in lace and plastic pearls. The heart is ornamented with moss, paper flowers, ribbons, pearls and resin molded ducks.

The next sample, item number 9, is referred to as a "Three Heart Swag". Three wooden hearts are connected by bow tied ribbons. Two small grapevine wreaths decorated with moss and dried flowers are attached at either end of the hearts. This "Swag" is intended to be hung on the wall or door for decorative purposes.

The last sample, item number 1, is called "Bless This House". This wooden wall hanging resembles two wooden swans kissing. Attached below the swans is a wooden heart shape with the slogan "Bless This House" painted on the front.

The applicable subheading for the "Ruffle Skirt Girl Doll" and the "Curly Miss Doll" 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 "Victorian Heart Wreath", the "Three Heart Swag" and the "Bless This House" will be 4420.10.0000, HTS, which provides for statuettes and other ornaments, of wood. The duty rate will be 5.1 percent ad valorem.

Goods classifiable under subheadings 9502.10.4000 and 4420.10.0000, HTS, which have originated in the territory of Canada, will be entitled to an 8.4 percent and 3.5 percent ad valorem rate of duty, respectively, under the United States- Canada Free Trade Agreement (FTA) upon compliance with all applicable regulations.

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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