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NY L88222




October 31, 2005

CLA-2-95:RR:NC:SP:225 L88222

CATEGORY: CLASSIFICATION

TARIFF NO.: 9502.10.0010

Mr. Floyd Sirico
Rogers & Brown Customs Brokers, Inc.
2 Cumberland Street (29401)
P.O. Box 20160
Charleston, SC 29413-0160

RE: The tariff classification of a “Dora Picture This Pillow” from China.

Dear Mr. Sirico:

In your letter dated October 20, 2005, on behalf of Franco Manufacturing Co., Inc., you requested a tariff classification ruling.

You submitted a sample of a “Dora Picture This Pillow” (no item number), which is being returned upon your request. The item consists of a Dora the Explorer stuffed doll in a seated position holding a purple textile heart. The doll measures approximately 15” in height and is attired in a pink shirt, orange pants, white and pink shoes and wears a purple backpack. The purple textile heart is sewn to both the dolls’ spread hands and chest, so that the heart resides in the doll’s lap. The heart measures approximately 7” in height and 11” across from point-to-point and, like the doll, is comprised of knitted 100% polyester pile fabric and stuffed with 100% polyester fiber. You indicate in your letter that the principle use will be as a bed decoration.

Although referred to as a “pillow”, the item is essentially a decorative stuffed doll holding a pillow and will be classified accordingly.

The applicable subheading for the “Dora Picture This Pillow” 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 dressed: Stuffed.” 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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