The tariff classification of Halloween Toy FigureAssortments from Korea

NY 851968 May 09, 1990 CLA-2-95:S:N:N3D:225/224-851986 CATEGORY: Classification TARIFF NOS.: 9505.90.6000; 9503.41.1000; 9902.95.02 Allan H. Kamnitz Sharretts, Paley, Carter & Blauvelt, P.C. 67 Broad Street New York, N.Y. 10004 RE: The tariff classification of Halloween Toy Figure Assortments from Korea Dear Mr. Kamnitz: In your letter dated April 25, 1990, you requested a tariff classification ruling on behalf of your client, Ace Novelty Company. The merchandise consists of various hanging figures with a textile loop and plastic suction cup. Style A1958 is an assortment of fully stuffed three dimensional figures of a six and a half by three and a half inch ghost with the word Boo on the torso, an eleven by three and a half inch bat, and a six by two inch goblin with a jack o'lantern face and the word Boo on the torso. Style A1959 is an assortment of fully stuffed textile three dimensional figures of a devil, a skeleton, a black cat and a witch's head. The five by two inch devil has felt ears and a black cape and looks remarkably like a creature. The five by two inch skeleton has a textile cape and hood. The five by two inch black cat has an orange fur like collar around its neck. The six by two and a half inch witch head has a triangular shaped black hat and long stringy hair. The applicable subheading for the witch head in assortment A1959 will be 9505.90.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for Festive, carnival or other entertainment articles, including magic tricks and practical joke articles: parts and accessories thereof: Other: Other. The duty rate will be 3.1 percent ad valorem. The applicable subheading for the devil, skeleton and black cat in assortment A1959 and the ghost, bat and goblin in assortment A1958 will be 9503.41.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for Toys representing animals or non-human creatures...:Stuffed toys and parts and accessories thereof: Stuffed toys. The duty rate will be 6.8 percent ad valorem. Stuffed or filled toy figures of animate objects, the black cat in assortment A1959 and the bat in assortment A1958, provided for in HTS subheading 9503.41.10, which do not have a spring mechanism and do not exceed 63.5 centimeters in either length, width, or height are also within the purview of HTS subheading 9902.95.02 which provides for the temporary suspension of duty for articles entered on or before December 31, 1990. 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