U.S. Customs and Border Protection · CROSS Database · 1 HTS code referenced
Data compiled from CBP CROSS Rulings, CourtListener (CIT/CAFC) · As of 2026-04-29 · Updates real-time
The tariff classification of two comic book characters fromHong Kong
NY 855794 Sept. 24, 1990 CLA-2-95:S:N:N3D:225-855794 CATEGORY: Classification TARIFF NO.: 9502.10.4000 Dan Eschenbrenner Fritz Companies, Inc. 9401 Koenig Circle Drive Berkeley, MO 63134 RE: The tariff classification of two comic book characters from Hong Kong Dear Mr. Eschenbrenner: In your letter dated August 24, 1990 you requested a tariff classification ruling on behalf of your client What Goes Around Comes Around Productions, Inc. The items are two molded and painted plastic figures of comic book characters. The first, marked A, is "Daredevil". The four inch high figure is almost all red, with just the face flesh colored. The second, marked B, is "Scarlet Witch". This three and a half inch figure is also mostly red with a flesh colored face, pink tights and brownish auburn hair. The applicable subheading for the two figures will be 9502.10.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for Dolls representing only human beings and parts and accessories thereof: Dolls, whether or not dressed: Other: Not over 33 cm in height. The duty rate will be 12 percent ad valorem. The items have die sunk blind marking which is very difficult to see. However, the items will be packaged with a header card clearly indicating the country of origin. 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