Reconsideration of H.Q. Ruling 082001; "Starting Lineup" Action Figures

HQ 086620 June 26, 1990 CLA-2 CO:R:C:G: 086620 DPS CATEGORY: Classification TARIFF NO.: 9502.10.4000 Ned H. Marshak, Esq. Sharretts, Paley, Carter & Blauvelt, P.C. Sixty-seven Broad Street New York, New York 10004 RE: Reconsideration of H.Q. Ruling 082001; "Starting Lineup" Action Figures Dear Mr. Marshak: This is in response to your letter of February 26, 1990, on behalf of Kenner Parker Toys, Inc., requesting reconsideration of Headquarters Ruling Letter (HRL) 082001, dated February 13, 1990, which classified Kenner's Starting Lineup figures as dolls, under subheading 9502.10.4000 of the Harmonized Tariff Schedule of the United States Annotated (HTSUSA). You state that HRL 082001 did not address all of the arguments you advanced in support of your client's position, thereby causing concern on your part that these arguments were not considered. We assure you that each and every argument presented in all of your written and oral presentations was given due consideration. The record reflects numerous meetings and written submissions. Furthermore, issues such as the applicability of the British Customs action with regard to similar figures and your failure to add any new information or arguments, were discussed in a telephone conversation with me. Numerous telephone communications were held with members of my staff, in which the issues you claim were never considered in your reconsideration request were discussed and considered at length. Although each and every point you raised in your written and oral submissions was not discussed in HRL 082001, every argument raised was considered in reaching the decision. The ruling sets forth in detail the legal and factual basis for our decision. With regard to your request for reconsideration, no new argument or information has been presented. Therefore, the request for reconsideration is denied, and HRL 082001 is affirmed in all respects. Sincerely, John Durant, Director Commercial Rulings Division