CLA-2-91:RR:NC:MM:114 D81471

Mr. Mickey Novak
Innovative Time Corporation
5858 Edison Place
Carlsbad, CA 92008

RE: The tariff classification of the Raggedy Ann & Andy Clock

Dear Mr. Novak:

In your letter dated August 18, 1998 you requested a tariff classification ruling.

The Raggedy Ann & Andy Figurine Clock, model number SNOP04, is a polyresin clock which is part of the Snowden series. This item is a three dimensional representation of Raggedy Ann and Andy, dressed in red, green and white clothing. The clock is inserted into a heart shape which is held by Raggedy Ann.

The Raggedy Ann and Andy motif is not connected with Christmas, or any other holiday. This item is not considered to be a festive article for tariff classification purposes.

The applicable subheading for the Raggedy Ann & Andy Figurine Clock, model SNOP04, will be 9103.10.40, Harmonized Tariff Schedule of the United States (HTS), which provides for clocks with watch movements, electrically operated, other, having no jewels or only one jewel in the movement. The rate of duty will be 26 cents each plus 5 percent on the case plus 3.9 percent on the battery.

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 Barbara Kiefer at 212-466-5685.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division