The tariff classification of plastic toys from China

NY 861794 April 19, 1991 CLA-2-95:S:N:N3D:225 861794 CATEGORY: Classification TARIFF NO.: 9503.90.6000, 9503.49.0020 Mr. Robert L. Follick Follick & Bessich, P.C. 225 Broadway Suite 500 New York, New York 10007 RE: The tariff classification of plastic toys from China Dear Mr. Follick: In your letter dated March 25, 1991, you requested a tariff classification ruling. The samples submitted with your inquiry are six molded plastic characters associated with the popular movie "Beetlejuice". All of the items measure approximately 4 3/8 inches in height. Each figure combines, in equal proportion, a character with a creature or inanimate object, on opposite sides. The first article is called "The Ghost Post" which depicts the Beetlejuice ghost on one side and a five headed creature on the other. The second item is "Ghosts to Ghost TV" which resembles a clothed skeleton on one side and on the reverse is a TV with the head of Beetlejuice popping out. The next article is called "The Uneasy Chair" which looks like a man sitting on a chair while on the reverse side the chair is actually an oversized head. These items will be classified as other toys, because there are two competing headings (doll vs. other toys) of which there is no essential character. Therefore they will be classified under the last heading in numerical order according to GRI 3(c). The fourth article is called "Head Over Heels" which depicts the Beetlejuice character standing on his head while on the reverse is a spider web with a woman's head attached. The next item is "The Charmer" which resembles a genie blowing through his pipe and on the reverse side is a four eyed reptile. The final article "Peek-A-Boo-Do" depicts a woman on one side and when turned around a spider like creature on the other. These items will be classified as toys representing animals or non-human creatures based on GRI 3(c). The applicable subheading for "The Ghost Post", "Ghosts to Ghost TV" and "The Uneasy Chair" will be 9503.90.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for other toys (except models), not having a spring mechanism. The duty rate will be 6.8 percent ad valorem. The applicable subheading for "Head Over Heels", "The Charmer" and "Peek-A-Boo-Do" will be 9503.49.0020, HTS, which provides for toys representing animals or non-human creatures: other: not having a spring mechanism: other. The duty rate will be 6.8 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