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NY 867414


October 23, 1991

CLA-2-95:S:N:N3D:225 867414

CATEGORY: CLASSIFICATION

TARIFF NO.: 9502.99.3000, 4420.10.0000

Ms. Pauline Dee
Handcrafted For You
66 Lazy Pines Road
Moose Lake, MN 55767

RE: The tariff classification of doll parts and wooden articles from Sweden

Dear Ms. Dee:

In your letter dated September 19, 1991, you requested a tariff classification ruling.

The samples submitted are wooden doll parts and wooden hearts. The doll parts consist of the following: head, body, legs, shoes and connecting inserts. The pieces are cut and shaped to size. The parts will be assembled, painted and finished here in the U.S. The wooden hearts are cut with a tiny hole in the top center. They are ready to be painted and may be hung by a string.

The applicable subheading for the wooden doll parts will be 9502.99.3000, Harmonized Tariff Schedule of the United States (HTS), which provides for dolls representing only human beings and parts and accessories thereof: other: other. The duty rate will be 12 percent ad valorem.

The applicable subheading for the wooden hearts 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.

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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