The tariff classification of 5 plastic toys from China

NY J88980 October 9, 2003 CLA-2-95:RR:NC:2:224 J88980 CATEGORY: Classification TARIFF NO.: 9503.49.0000 Mr. Michael K. Tomenga Neville Peterson LLP 1900 M Street, N.W. Suite 850 Washington, D.C. 20036 RE: The tariff classification of 5 plastic toys from China Dear Mr. Tomenga: In your letter dated October 2, 2003, you requested a tariff classification ruling, on behalf of Creata Promotions USA, Inc., your client. You are requesting the tariff classification on 5 plastic toys: 3 action figures and 2 robotic reptile creatures. The first toy is described as an action figure in a black uniform wielding a weapon (U.S. Wrin 08536-006). The second item is an action figure in a red uniform wielding a weapon (U.S. Wrin 08536-000). The third item is an action figure in a blue uniform (U.S. Wrin 08536-006). Each of the three action figures is approximately 3 ½ inches tall. The fourth toy is a robotic crocodile creature that is a combination robot and crocodile. The toy is about 3 inches in height. The last toy is described as a robotic lizard creature, approximately 3 ½ inches high. The item is a lizard-like robot creature. The samples will be returned, as requested. You are requesting that the 3 action figures be classified as HTS 9502.10 and that the 2 robot-animal creatures be classified as HTS 9503.49, however the proper classification for the 5 toys will be HTS 9503.49. HTS 9502.10 is not appropriate for the Power Rangers action figures because, based on the story line, they are not human and therefore may not be classified as dolls. The applicable subheading for the 5 plastic toys (3 action figures and 2 robotic creatures) will be 9503.49.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for toys representing animals or non-human creatures (for example, robots and monsters) and parts and accessories thereof: other. The rate of duty will be free. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Tom McKenna at 646-733-3025. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division