The tariff classification of “Q-Figs” character figurines from China.

N289496 September 20, 2017 CLA-2-95:OT:RR:NC:N4:424 CATEGORY: Classification TARIFF NO.: 9503.00.0090 Mr. John C. Fuller Fox Rothschild LLP 2000 Market Street, 20th Floor Philadelphia, PA 19103-3222 RE: The tariff classification of “Q-Figs” character figurines from China. Dear Mr. Fuller: In your letter dated August 21, 2017, you requested a tariff classification ruling on behalf of Quantum Mechanix, Inc. Photographs and a description of the “Q-Figs” were submitted with your inquiry. As per your description, “Q-Figs” are small (approximately 4 ½ inches in height) polyvinyl chloride (PVC) figurines. Based on the photographs provided, the “Q-Figs” characters appear to be whimsical, cartoon-like representations of 19 different characters that depict popular superheroes and other characters from popular culture. The PVC construction and bold, bright colors of the “Q-Figs” enhance the light-hearted depiction. In addition, many of the “Q-Figs” include a small dry-erase board shaped like a comic book style “word bubble” so that the user can add amusing comments or pictures for their amusement. The applicable subheading for the “Q-Figs” will be 9503.00.0090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Tricycles, scooters, pedal cars and similar wheeled toys…dolls, other toys…puzzles of all kinds; parts and accessories thereof…Other.” The rate of duty will be Free. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at https://hts.usitc.gov/current. 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 Roseanne Murphy at roseanne.j.murphy@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division