The tariff classification of wood Santa ornaments, stacking mummy set and stacking Santas from China.

NY 872311 April 10, 1992 CLA-2-95:S:N:N3G:343 872311 CATEGORY: Classification TARIFF NO.: 9505.10.1500; 9502.10.4000 Mr. Richard J. Housman Attorney-in-fact James J. Boyle & Co. 7505 N.E. Ambassador Pl. Portland, OR 97220 RE: The tariff classification of wood Santa ornaments, stacking mummy set and stacking Santas from China. Dear Mr. Housman: In your letter dated March 4, 1992, on behalf of your client, Authentic Models, U.S.A. Inc., you requested a tariff classification ruling. Three samples accompanied your letter. All of the samples are wood painted with various characters on the surface. All of the figures, except the smallest ones are hollow. The stacking figures separate at the mid section allowing placement of the next smaller sized figure inside. The first item, number CD008, is identified as "Surprise Santas." These wooden figurines are packaged in a cardboard box with a clear plastic lid. They are not stacking or nesting items. They are approximately 3 1/2 inches in height and each figurine is equipped with a gold metallic loop at the head to permit hanging on a Christmas tree. The second sample, number MFA001, is a nesting mummy set consisting of four mummies. The largest size mummy is approximately 7 inches in height. The smallest item is approximately 2 1/2 inches in height. They are packaged in a cardboard box with a clear plastic lid. The third item, number ND067, is described as "Old World Santas." These are nesting articles packaged in a cardboard box with clear plastic lid. Further packing protection for the stack of Santas is provided by a green drawstring tote bag made of woven man made fibers. The bag is printed on one side with the importer's name, Authentic Models. The pouch is adapted for use with the nesting dolls in as much as it is intended to store the figures between storytelling and would not normally be sold separately. The applicable subheading for figurines (CD008) will be 9505.10.1500, Harmonized Tariff Schedule of the United States (HTS), which provides for articles for Christmas festivities and parts and accessories thereof: Christmas ornaments: of wood. The rate of duty will be 5.1 percent ad valorem. We disagree with your classification of the nesting mummies and Santas. Each is an example of the classic "matreshka" and belongs to the broad class of merchandise known as "dolls." In Wregg Imports v. United States, 10 CIT 679 (1986) the court found that "matreshkas are sold primarily as dolls and used by doll enthusiasts to enhance their collection." The court also stated that "matreshkas are predominately known and used (sold and collected) as dolls in the United States." The applicable subheading for nesting mummies (MFA001) and nesting Santas (ND067) will be 9502.10.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for dolls representing only human beings: other: not over 33 cm in height. The rate of duty will be 12 percent ad valorem. 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