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NY B88353




August 22, 1997

CLA-2-95:RR:NC:SP:225 B88353

CATEGORY: CLASSIFICATION

TARIFF NO.: 9502.10.0010

Ms. Jennie Feng
1980 Wright Avenue
La Verne, CA 91750

RE: The tariff classification of a doll from Taiwan

Dear Ms. Feng:

In your letter dated August 8, 1997, received in this office on August 11, 1997, you requested a tariff classification ruling.

The subject article, for which you have submitted a sample, is referred to as a "Windsock". The item basically is a textile representation of a Japanese female figure outfitted in a kimono. The figure measures 54 cm in height and has a looped cord sewn into the head for hanging purposes. It is lightly stuffed throughout and also contains a musical chip located inside its foot that plays a song when pressed.

Although this item is called a "Windsock" it is not comparable in construction to those items which are commonly and commercially referred to as windsocks in the trade. Unlike the instant product, those articles are usually made with long streamers or otherwise fashioned to blow in the wind. The figure described here is a three dimensional representation of a human being which is recognized as a doll for tariff classification purposes.

The applicable subheading for the "Windsock" doll will be 9502.10.0010, 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: stuffed. 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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