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NY L81741




January 21, 2005

CLA-2-95:RR:NC:SP:225 L81741

CATEGORY: CLASSIFICATION

TARIFF NO.: 9502.10.0060

Daniel J. Gluck
Serko & Simon LLP
1700 Broadway 31st Floor
New York, NY 10019

RE: The tariff classification of doll pens from China

Dear Mr. Gluck:

In your letter dated December 28, 2004 you requested a tariff classification ruling on behalf or your client, Fashion Accessory Bazaar LLC.

The first item, S15740060 – Strawberry Shortcake Mini Doll Pen, consists of a plastic 4 ½ inch doll with rooted hair and textile hat and a display stand of plastic. A hole has been drilled at the bottom of the feet and a ballpoint pen has been inserted into the body of the doll. The tip of the pen is inserted into the hole in the accompanying stand and acts as an anchor to hold the doll upright and in place on the stand. The pen is not visible when the doll is placed into the stand. No refills will be sold for the product.

The second and third items, S12731456 – Princess Pen, are part of an assortment of Disney Princesses. The retail package consists of a doll and a stand of plastic. The samples provided were Bell and Cinderella. The Princesses are 5 ½ inch plastic dolls with rooted hair and textile garments. A hole has been drilled at the bottom of the feet and a ballpoint pen has been inserted into the body of the doll. The tip of the pen is inserted into the hole in the accompanying stand and acts as an anchor to hold the doll upright and in place on the stand. The pen is not visible when the doll is placed into the stand. No refills will be sold for the product.

Although the products can be considered functioning pens, it is the opinion of this office that the essential character of the items is the doll. It is highly unlikely that the product will be thrown out when the pens run dry. The samples are returned as requested. The applicable subheading for S15740060 and S12731456 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 dressed: 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 J. Wong at 646-733-3026.

Sincerely,

Robert B. Swierupski
Director,

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