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NY J83470





April 29, 2003

CLA-2-95:RR:NC:SP:225 J83470

CATEGORY: CLASSIFICATION

TARIFF NO.: 9502.10.0010

Ms. Cheryl Santos
CVS Pharmacy
One CVS Drive
Woonsocket, RI 02895

RE: The tariff classification of “Long Leg Witches” from China.

Dear Ms. Santos:

In your letter dated April 21, 2003, you requested a tariff classification ruling.

You have submitted samples of an assortment of “Long Leg Witches” identified as Item #238346. The first design depicts a standing polyester stuffed witch with curly black hair and large spherical stomach. The witch is wearing a black conical witch hat decorated with a gold spider web and a gold star at its tip, and her body is clothed in a gold, black and red covering accented by a silver spider web and silver spider on her torso. The witch’s outstretched arms are covered with purple and black sleeves. The witch is wearing black curled shoes with large yellow buckles. The second design is essentially the same as the first design except the witch is sitting with legs spread rather than standing, and there is a silver jack-o-lantern and silver stars on her torso instead of a spider web and spider. Both witches have a loop string attached to the hat for hanging. It is noted that the doll-like witch resembles a human being.

Your samples are being returned as requested.

The applicable subheading for Item #238346, “Long Leg Witches”, 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: Dolls, whether or not dressedStuffed.” 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 Wong at 646-733-3026.

Sincerely,

Robert B. Swierupski
Director,

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