The tariff classification of a hanging witch from the Philippines

NY B84513 May 12, 1997 CLA-2:RR:NC:SP:225 B84513 CATEGORY: Classification TARIFF NO.: 9502.10.0040 Mr. Bernard D. Liberati Morris Friedman & Co. 320 Walnut Street Philadelphia, PA 19106-3883 RE: The tariff classification of a hanging witch from the Philippines Dear Mr. Liberati: In your letter dated April 11, 1997, received in this office on April 24, 1997, you requested a tariff classification ruling on behalf of your client Don Wasserman International. A sample of item #530589, "Hanging Halloween Lupis Witch Decoration," was submitted with your inquiry. The article is composed, primarily, of abaca fibers and man-made resin. The abaca fibers are gathered and tied together in a manner which depicts a human form. The man-made resin material is used to construct a sculptured face with painted eyes, nose and mouth. A witch's hat adorns the figure's head and she holds a broom in her right hand. Unspun abaca fibers, extending from the tip of her hat, are tied in a loop for hanging purposes. The witch measures approximately 43 inches in height when hung. The article is considered a representation of a human being and therefore qualifies as a doll. The applicable subheading for item #530589 "Hanging Halloween Lupis Witch Decoration" will be 9502.10.0040, 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: other. 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 212-466-5538. Sincerely, Gwenn Klein Kirschner Chief, Special Products Branch National Commodity Specialist Division