The tariff classification of toy figures from China

Author: JULIE R MCKELVEY Date: 8/21/95 8:13 AM Priority: Normal TO: FRANK L CANTONE Subject: Laredo District Ruling #DD813323 ------------------------------- Message Contents ------------------------------- DD 813323 August 18, 1995 CLA-2-95:L:CO:D22 813323 CATEGORY: Classification TARIFF NO.: 9502.10.0020, 9503.49.0020, 9503.90.6000 Mr. Michael K. Tomenga McKenna & Cuneo, L.L.P. 1575 Eye Street, N.W. Washington, D.C. 20005 RE: The tariff classification of toy figures from China Dear Mr. Tomenga: In your letter of July 31, 1995, you requested a tariff classification ruling on behalf of your client, Simon Marketing, Inc., of Los Angeles, California. Five toy figures each measuring approximately 3 inches in height were submitted with your inquiry. The toys are made of molded plastic and depict humans and non-human creatures. All but one of the toys is packaged with a two-piece (front/back) molded plastic Halloween costume which snaps together over the body of the figure. The first item, Wrin No. 6152-00, "Burglar and Bat Costume" is a toy figure depicting a male prison convict dressed in a black and white stripped suit with a black mask and black broad-brimmed hat. The figure wears a red tie, red gloves, red shoes, and is molded in a standing position with both arms outstretched at its sides. The figure exhibits a smile that reveals a single tooth in the front of its mouth. A front/back two-piece molded plastic costume in the form of a bat is included with the packaged item. The front piece represents a furry creature while the back piece depicts a bat's smooth wings. The second product, Wrin No. 6152-12, "Clown and Frankenstein Costume" depicts a white-faced clown with red hair. The figure wears a yellow jump suit with candy-cane stripped sleeves, yellow gloves, and oversized red boots. The clown has red painted mouth, red nose, heavy black brows, and is molded upright in a standing position with its arms outstretched at its sides. A front/back two-piece molded plastic costume in the form of Frankenstein is included with the packaged item. When attached over the clown's body it forms a large green Frankenstein head cast in a blue coat. 2 The third item, Wrin No. 6152-18, "Bird and Jack-O-Lantern Costume" depicts a young girlish looking duck with red hair. The bird is yellow and stands upright with both of its feathered wings outstretched. It is shown as wearing a pair of pink overalls on its body, and pair of white aviator glasses resting on the top of its head. A front/back two-piece molded plastic costume in the form of a jack-o-lantern is included with the packaged item. The costume takes the shape of two pumpkins, one stacked on top of the other, when attached over the bird's body. The fourth article, Wrin No. 6152-06, "Purple Creature and Ghost Costume" represents a pear-shaped creature colored in purple. The figure is molded upright and stands on two feet with shoes that protrude from the bottom of its torso. On the front of the creature are two short arms, each terminating in hands with four fingers. The facial head of the creature has white eyes with black pupils, thick black eyebrows, and a toothless smile that reveals its red tongue. A front/back two-piece molded plastic costume in the form of a ghost is included with the packaged item. The costume is white and takes the shape of a ghost with upraised arm-like appendages when attached to the figure's body. The last article, Wrin No. 6152-24, "Pumpkin with Pop-Up Purple Creature" is a plastic orange jack-o-lantern. In the core of the pumpkin is the same purple creature as described in the above paragraph. When pulling the green stem of the pumpkin or pushing up the base of the pumpkin, the head of the purple creature pops up. The applicable subheading for the "Burglar" and "Clown" figures with their costumes will be 9502.10.0020, 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: not over 33 cm in height. The rate of duty will be free. The applicable subheading for the "Bird" and "Creature" with their costumes will be 9503.49.0020, Harmonized Tariff Schedule of the United States (HTS), which provides for toys representing animals or non-human creatures: other: not having a spring mechanism: other. The rate of duty will be free. The applicable subheading for the "Pumpkin" will be 9503.90.0030, Harmonized Tariff Schedule of the United States (HTS), which provides for other toys (except models), not having a spring mechanism. The rate of duty will be free. 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, (signed) Audrey Adams District Director