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NY B85676




June 25, 1997

CLA-2-95:LA:S:T:1:3:D14-B85676

CATEGORY: CLASSIFICATION

TARIFF NO.: 9503.90.0030

Mr. Charles A. Rider
Pleasant Company
8400 Fairway Place
Middleton, WI 53562-0998

RE: The tariff classification of # JSF-99 Wooden Doll Desk from China

Dear Mr. Rider:

In your letter dated May 27, 1997 you requested a tariff classification ruling. A sample of the subject article was submitted with your inquiry.

The submitted sample is comprised of two parts: a painted box and a stained stand. The painted box is brown in color and measures approximately 3 3/4" x 4" x 5 1/8" in height, depth and width, respectively. It has a lid that is hinged at the back and a front panel that lowers. The lid is "notched" in the front to preclude the front panel from being lowered without the lid being raised. The interior of the box is exposed when the lid is raised and the front panel is lowered. The interior of the box contains two (2) drawers and a surface area with multiple compartments. The included stand is designed to hold and display the box.

The applicable subheading for the #JSF-99 doll desk will be 9503.90.0030, Harmonized Tariff Schedule of the United States (HTS), which provides for other toys (except models), not having a spring mechanism. 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.

Sincerely,

Edward H. Webb
Acting Port Director

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