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NY B85459




May 23, 1997

CLA-2:RR:NC:SP:225 B85459

CATEGORY: CLASSIFICATION

TARIFF NO.: 9502.10.0040

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

RE: The tariff classification of a witch from China

Dear Ms. Aldinger:

In your letter dated May 5, 1997 you requested a tariff classification ruling.

A sample of the "Witch With Birdhouse," item #972167, was submitted with your inquiry. The article is composed of wood and textile materials. It consists of a witch figure standing 37 cm in height affixed to a base. The witch's head, torso and legs are made of wood. Her face is green with black painted eyes and mouth. She wears a fabric dress and black pointed hat. Her blond, curly, hair (fashioned out of fibrous materials) falls below her shoulders. She holds a broom in her right arm. The figure is featured standing on a base with a white picket fence, birdhouse, bats and textile pumpkins. The item is intended for use as a Halloween decoration.

The applicable subheading for the "Witch With Birdhouse," item #972167, will be 9502.10.0040, Harmonized Tariff Schedule of the United States (HTS), which provides for dolls representing only human beings and parts and accessories thereof: whether or not dressed: other: other. The rate of duty will be free.

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

A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Alice J. Wong at 212-466-5538.

Sincerely,

Gwenn Klein Kirschner
Chief, Special Products Branch

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