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NY K85113




May 4, 2004
CLA-2-63:RR:NC:N3:351 K85113

CATEGORY: CLASSIFICATION

TARIFF NO.: 6307.90.9889

Gordon C. Anderson
C.H. Robinson International, Inc.
8967 Columbine Road
Suite 400
Eden Prairie, MN 55347-4194

RE: The tariff classification of figurines from China

Dear Mr. Anderson:

In your letter dated April 7, 2004, you requested a tariff classification ruling on behalf of Department 56, Inc.

The five submitted samples, collectively called “Christmas Krinkles,” are Item #56-38193, “Labrador Jester”; Item #56-38279, “Holly Ball Figure”; Item #56-38177, “Frog Figure”; Item #56-38177, also a “Frog Figure”; and Item #56-38280, “Alligator Figure.” They are whimsical representations of the named animals; the holly ball is a whimsical depiction of a holly ball as a girl.

All of these figures are constructed in part of a poly resin that consists of approximately 50 percent polyester resin and 50 percent powdered limestone, uniformly blended throughout. They are all fully adorned with textile fabric costumes. Other than the visible head, hands, and feet, the figures are essentially textile.

You state your belief that the proper classification of these items is in subheading 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. However, these are not recognized symbols of the holiday and are not limited to use during the holiday.

In the alternate, you believe that item 56-38279, Holly Ball Figure, is classifiable in subheading 9501.10.0060, HTS, by which we assume you mean heading 9502, which provides for Dolls representing only human beings and parts and accessories thereof. However, this highly stylized figure is not a doll as it does not represent a human. Further, it is purely decorative and is not designed to amuse, so it is not considered a toy.

Further, you believe that these items are classifiable in subheading 6810.99.0000, HTS, which provides for articles of cement, of concrete or of artificial stone, whether or not reinforced: Other articles: Other. However, we have determined that the essential character of these composite goods of polyresin and textile is imparted by the textile portion.

The applicable subheading for each of the Christmas Krinkles will be 6307.90.9889, HTS, which provides for other made up textile articles, other. The rate of duty will be 7 percent ad valorem.

The samples will be returned as requested.

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 Mitchel Bayer at 646-733-3102.

Sincerely,

Robert B. Swierupski
Director,

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