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8023241994-10-20New YorkClassification

The tariff classification of collectable figures from China

U.S. Customs and Border Protection · CROSS Database · 1 HTS code referenced

Cross-Source Intelligence

Primary HTS Code

9502.10.4000

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Court Cases

1 case

CIT & Federal Circuit

Ruling Age

31 years

Data compiled from CBP CROSS Rulings, CourtListener (CIT/CAFC) · As of 2026-05-05 · Updates real-time

Summary

The tariff classification of collectable figures from China

Ruling Text

NY 802324 October 20, 1994 CLA-2-95:S:N:N8:225 802324 CATEGORY: Classification TARIFF NO.: 9502.10.4000 Mr. Michael Harris Yamato Customs Brokers U.S.A., Inc. 5500 W. Rosecrans Ave. Lawndale, CA 90260 RE: The tariff classification of collectable figures from China Dear Mr. Harris: In your letter dated September 16, 1994, received in this office on September 21, 1994, you requested a tariff classifi-cation ruling on behalf of your client Creative Images Inter-national. A sample of, "The Original Micro Stars", was submitted with your inquiry. The article is part of a series of collectable sports figures. Each character measures 5 cm in height, is made of plastic and is molded onto a small base. The figure has no moveable parts and is fixed in a standing position on it's base. The particular item at hand represents the character of a football superstar. A unique feature of this collector doll series is that the head is constructed disproportionately larger than the remaining body. In this configuration the figure has no visible neck but does have arms, legs and a torso. The character is depicted holding a football in one hand. The figures will be individually packaged in a blister pack with a cardboard collector card. The card provides personal data and a brief sports history of the figure with which it is sold. The applicable subheading for "The Original Micro Stars" figures 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 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