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NY N009836




May 2, 2007

CLA-2-95:RR:NC:2:224

CATEGORY: CLASSIFICATION

TARIFF NO.: 9503.00.0080

Ms. Jacqueline Jefferson
JAV International Inc.
500 Ocean Avenue
East Rockaway, NY 11518

RE: The tariff classification of an Empty Dora ’06 Decanter from China

Dear Ms. Jefferson:

In your letter dated April 13, 2007, you requested a tariff classification ruling, on behalf of MZB Accessories, your client.

You are requesting the tariff classification on a product that is identified as an Empty Dora ’06 Decanter. The product encompasses the following: style D0019, the decanter topper, style D0020, the decanter bottle, style D0021, the decanter hang tag, style D0023, the decanter hair elastic, and style D0022, the packaging. All the foregoing style numbers will be considered, and classified, as one item for the purposes of the tariff. The decanter/bottle will be filled with bubble bath upon arrival in the United States. Your sample will be returned as requested.

The Dora ’06 decanter/bottle has an initial functional use as a container. Subsequently, the aesthetic appeal of the Dora character and the intrinsic value attributed to the figure qualifies the article as a doll used for decorative purposes.

The applicable subheading for the Empty Dora ’06 Decanter will be 9503.00.0080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for tricycles, scootersand similar wheeled toysdolls, other toysparts and accessories thereofother. The rate of duty will be free.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

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 Tom McKenna at 646-733-3025.

Sincerely,

Robert B. Swierupski
Director,

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