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NY H89951




April 22, 2002

CLA-2-69:RR:NC:2:227 H89951

CATEGORY: CLASSIFICATION

TARIFF NO.: 6913.10.5000

Ms. Jane L. Taeger
Kuehne & Nagel
820 Cromwell Park Drive, Suite J
Glen Burnie, MD 21061

RE: The tariff classification of a musical angel from China

Dear Ms. Taeger:

In your letter dated March 22, 2002, on behalf of TC & C Limited, you requested a tariff classification ruling.

The submitted sample, item # AL68, is a doll like figure on a metal stand wearing a fancy textile dress with a hood. There are angel wings attached to the back of the figure and, incorporated in the body, is a wind-up music box. The face, hands and feet are of porcelain.

You contend that the musical angel should be classified as a doll under subheading 9502.10.0000, HTS. However, since the subject item has wings it does not represent a human and, therefore, is precluded from classification in heading 9502, HTS.

The essential character of the item is imparted by the porcelain components.

The applicable subheading for the musical angel, item # AL68, will be 6913.10.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for ceramic ornamental articles of porcelain or china. The duty rate 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 George Kalkines at 646-733-3028.

Sincerely,

Robert B. Swierupski
Director,

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