NY G80768

September 18, 2000

CLA-2-95:RR:NC:SP:225 G80768

CATEGORY: Classification

TARIFF NO.: 9502.10.0060; 9503.50.0020

Mr. Michael K. Tomenga

Neville, Peterson & Williams

1233 20^th^ Street, N.W., Suite 500

Washington, D.C. 20036

RE: The tariff classification of dolls and a musical toy radio from
China

Dear Mr. Tomenga:

In your letter dated August 17, 2000, received in this office on August
22, 2000, you requested a tariff classification ruling on behalf of your
client Simon Marketing, Inc.

Five products were submitted for our examination. The first item is a 4
½" molded plastic doll depicted as wearing a long ballroom gown. The
item is identified as Wrin No. 02425-012A and referred to as "Doll in a
Ball Gown Holding a Gift Box." Her facial features, long brown hair and
clothing have been painted on. She wears an aqua-marine colored gown and
a fake pearl necklace. The figure holds a simulated gift-wrapped present
in her hands. When a lever behind her head is pressed, her hands rise,
as if to give away the gift. The lever also activates a musical chip
that plays a "Happy Birthday" tune.

The second article is a 4 ½" molded plastic doll called a "Doll in Red
and Black Uniform Holding a Tray," Wrin No. 02425-012B. The figure has
long fibrous hair that is tied back in a ponytail. She is portrayed in a
work uniform of black pants and a red top and hat. The doll rotates at
the waist and right shoulder and her left arm swivels above the elbow.
She carries a tray of simulated food in her left hand. The doll comes
with a stand that incorporates an imitation cash register.

The third item is a 4 ½" female figure portrayed as a "Caucasian Doll
Popping out of a Birthday Cake," Wrin No. 02425-012C. The doll's legs
are hidden, when she is placed inside the top of the plastic birthday
cake with which she is packaged. The figure is molded in a pirouette
position with rotating arms and head. She has long fibrous blond hair
tied up high in a ponytail. The birthday cake in which she stands has a
free-rolling wheel underneath. When the cake is pushed on a flat
surface, the wheel mechanism also gyrates the doll standing in the cake
and causes a heart decoration on the cake to change colors.

The fourth doll is described as a 4 ½ inch "African-American Doll
Popping Out of a Birthday Cake," Wrin No. 02425-075C. She is designed in
similar fashion to the previously described doll popping out of a cake.

The last article is called a "Green Radio," Wrin No. 02425-012D. The
item is intended to resemble a miniature portable radio/cassette player.
It measures 3" long by 1 ½" wide by 1 ½" high. The imitation "radio"
plays a brief pre-recorded tune when a button on the unit is pressed.

Your samples are being returned as requested.

The applicable subheading for the four dolls identified by Wrin No.'s
02425-012A, -012B,

-012C and 02425-075C, 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: whether or not dressed:
other. The rate of duty will be free.

The applicable subheading for the "Green Radio," Wrin No. 02425-012D,
will be 9503.50.0020, Harmonized Tariff Schedule of the United States
(HTS), which provides for toy musical instruments and apparatus. 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 212-637-7028.

Sincerely,

Robert B. Swierupski

Director,

National Commodity

Specialist Division