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NY H89120




March 21, 2002

CLA-2-95:RR:NC:2:224 H89120

CATEGORY: CLASSIFICATION

TARIFF NO.: 9502.10.0060; 9503.49.0000;
9505.10.2500

Jenny Davenport
Wal  MartStores, Inc.
Wal-Mart Logistics
Mail Stop # 0410-L-32
601 N. Walton
Bentonville, AR 72716-0410

RE: The tariff classification of bobbleheads from Rudolph the Red-Nosed Reindeer & The Island of Misfit Toys from China.

Dear Ms. Davenport:

In your letter dated March 11, 2002, you requested a tariff classification ruling.

You are requesting the tariff classification on bobbleheads representing four characters from Rudolph the Red-Nosed Reindeer & The Island of Misfit Toys. The four characters from the movie are as follows: Bumbles, Hermey, Rudolph and Santa. The bobbleheads are made of a poly resin material that is a combination of alabastrite, plasticizer/polymer and titanium dioxide. The head of each of the characters bobbles when touched or moved.

The retail packages that contain the bobbleheads state that the items are not toys and that they are not recommended for children under six years of age. Since toys are defined as being for the amusement of adults (as well as children), the Rudolf, Bumbles, and Hermey bobbleheads will be classifiable in Chapter 95 of the HTSUSA as toys representing animals (Rudolph and Bumbles) and dolls representing human beings (Hermey), respectively. This classification decision is rendered because of their amusing, whimsical appearance and the bobbling head action. The Santa will be classified as a festive article in Chapter 95, since it is a more specific classification for this item than the toy classification. The samples will be returned, as requested.

The applicable subheading for the Hermey bobblehead will be 9502.10.0060, Harmonized Tariff Schedule of the United States (HTS), which provides for “Dolls representing only human beings and parts and accessories thereof: Dolls, whether or not dressedOther.” The rate of duty will be free.

The applicable subheading for the Rudolph and the Bumbles bobbleheads will be 9503.49.0000, Harmonized Tariff Schedule of the United Stated (HTS), which provides for “Toys representing animals or non-human creatures (for example, robots and monsters) and parts and accessories thereof: Other.” The rate of duty will be free.

The applicable subheading for the Santa bobblehead will be 9505.10.2500, Harmonized Tariff Schedule of the United States (HTS), which provides for “Articles for Christmas festivities and parts and accessories thereof: Christmas ornaments: 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 Tom McKenna at 646-733-3025.

Sincerely,

Robert B. Swierupski
Director,

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