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NY K88423




August 17, 2004
CLA-2-95:RR:NC:SP:225 K88423

CATEGORY: CLASSIFICATION

TARIFF NO.: 9502.10.0060; 9503.49.0000; 9505.10.2500

Ms. Joanne Harmon
CVS/Pharmacy
One CVS Drive
Woonsocket, RI 02895

RE: The tariff classification of “Magnetic Dress-Ups” from China.

Dear Ms. Harmon:

In your letter dated August 5, 2004, you requested a tariff classification ruling.

You submitted a sample of “Magnetic Dress-Ups” identified as assortment number 276185. The assortment consists of three flat, plastic-coated figures (an elderly lady, a snowman, and Santa Claus) that have magnetic backings as does their stick-on clothing and accessories. These outfits represent various seasonal styles, which allows a child to alternate clothing on the figures and dress them for the appropriate season. The magnetic backing enables repeated adherence to the figures and to the other articles. Dressing the figures provides manipulative play for a child, and qualifies the assortment for classification within Chapter 95 of the Harmonized Tariff Schedule.

Although you suggest in your letter that the assortment will be marketed and sold for Christmas, there is nothing festive about the elderly lady or her accessories. She is unrecognizable as “Mrs. Santa” as you identify her in your letter, and therefore will be classified as a doll and not a Christmas item. Additionally, the snowman cannot be classified as a Christmas item since it is not a recognized festive symbol. Instead the snowman will be classified as a non-human creature.

Your sample is being returned as requested.

The applicable subheading for the elderly lady “Magnetic Dress-Ups” from assortment number 276185 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 snowman “Magnetic Dress-Ups” from assortment number 276185 will be 9503.49.0000, 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 Claus “Magnetic Dress-Ups” from assortment number 276185 will be 9505.10.2500, HTS, which provides for “Festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof: 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 Alice Wong at 646-733-3026.

Sincerely,

Robert B. Swierupski
Director,

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