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NY 872310


April 6, 1992

CLA-2-95:S:N:N3D:225 872310

CATEGORY: CLASSIFICATION

TARIFF NO.: 9502.10.4000, 4420.10.0000

Mr. Richard J. Housman
James J. Boyle & Co.
7505 N.E. Ambassador Pl. Suite B
Portland, Oregon 97220

RE: The tariff classification of nesting dolls and nesting animals from China

Dear Mr. Housman:

In your letter dated March 3, 1992, you requested a tariff classification ruling on behalf of your client Authentic Models U.S.A. Inc.

The subject samples are referred to as "Nesting Dolls". These dolls are made of wood with painted on features and consist of five figures per item. The heights range in size from 1 1/2 to 5 1/2 inches tall. Four of the figures are hollow inside and separate at the mid section allowing placement of the next smaller figure inside. The smallest one is made of solid wood. Each piece is encapsuled one inside another with the largest figure prevailing. The nested figures are packaged with a fabric pouch measuring approximately 7 inches in length and 5 inches in width at its maximum dimensions.

The first item number ND002 is called the "Fisherman". This article consists of five figures representing a fisherman. Item number ND061 is titled "Exhibition Cats" and depicts five cats. Item number ND093 is known as "The Princess and the Frog". This article consists of four representations of human characters and one representation of a frog. Item number ND092 is referred to as the "Wizard of Oz" and includes representations of the cowardly lion, Dorothy, the Tin man, Scarecrow and Toto the dog. This set contains one doll and four animal/creature figures.

Classification is based upon the General Rules of Interpreta- tion. Specifically GRI 3(b) states "goods made up of different components, and goods put up in sets for retail sale, which cannot be classified by reference to 3(a), shall be classified as if they consisted of the material or component which gives them their essential character". In the case of "The Princess and the Frog" the four human characters impart the essential character of the set. In the "Wizard of Oz" set the essential character is imparted by the non-human figures which are classified according to their constituent material. The pouch is adapted for use with the nesting dolls in as much as it is intended to store the figures between storytelling and would not normally be sold separately.

The applicable subheading for item numbers ND002 and ND093 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 item numbers ND061 and ND092 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
Area Director

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