NY 862692: The tariff classification of dolls and decorated egg shells from Czechoslovakia

Native CBP ruling rendition. Applicability is fact-specific; modification/revocation relationships and original publisher date are retained. Publisher sentinel year0001 means unknown date, not a historical legal adoption.

                                NY 862692

May 20, 1991


CLA-2-95:S:N:N3D:225 862692  

CATEGORY:  Classification

TARIFF NO.: 9502.10.4000, 9505.90.6000  

Mr. Gregory Todd Dinger
2150 Avon Drive
Florissant, MO  63033-1251

RE:  The tariff classification of dolls and decorated egg shells
     from Czechoslovakia

Dear Mr. Dinger:

        In your letter dated April 21, 1991, you requested a
tariff classification ruling.  

        The samples submitted are referred to as corn-thatch
dolls and hand-painted egg shells.  The dolls are made of
bleached and dried corn-husk.  The corn-husk leaves are
structured, so as to give the appearance of a human figure.  The
figures have brown hair and painted on eyes.  The various styles
all measure under 33 cm in height.  The hand painted egg shells
will be packaged five to a box.   

        The applicable subheading for the corn-thatch dolls will
be 9502.10.4000, Harmonized Tariff Schedule of the United States
(HTS), which provides for dolls representing only human beings:
whether or not dressed: other: not over 33 cm in height .  The
duty rate will be 12 percent ad valorem.
     
        The applicable subheading for the egg shells will be
9505.90.6000, HTS, which provides for festive, carnival or other
entertainment articles: other: other.  The duty rate will be 3.1
percent ad valorem.       

        Articles classifiable under subheadings 9502.10.4000 and
9505.90.6000, HTS, which are products of Czechoslovakia are
entitled to duty free treatment under the Generalized System of
Preferences (GSP) upon compliance with all applicable
regulations.

     Section 304 of the Tariff Act of 1930 as amended, states
that all articles entering the commerce of the United States must
be marked with the country of origin as permanently and
conspicuously as the article will permit.  The samples submitted
to this office were found to be not legally marked.  

        This ruling is being issued under the provisions of
Section 177 of the Customs Regulations (19 C.F.R. 177).

        A copy of this ruling letter should be attached to the
entry documents filed at the time this merchandise is imported. 
If the documents have been filed without a copy, this ruling
should be brought to the attention of the Customs officer
handling the transaction.


                                 Sincerely,

                                   
  
                                 Jean F. Maguire
                                      Area Director
                                      New York Seaport