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NY 851344


April 24, 1990

CLA-2-95:S:N:N3D:225-851344

CATEGORY: CLASSIFICATION

TARIFF NO.: 9502.10.4000; 9503.49.0020

Mr. Dan Eschenbrenner
Fritz Companies, Inc.
9401 Koenig Circle Dr.
Berkley, Mo. 63134

RE: The tariff classification of dolls and non-human creatures from China.

Dear Mr. Eschenbrenner:

In your letter dated April 4, 1990, on behalf of What Goes Around Comes Around Productions Ltd., you requested a tariff classification ruling.

Submitted with your request were five prototype sample figures. All of the samples are approximately five inches tall, are composed of some form of hard molded plastic and are representations of comic book characters, either human or non- human.

The first two samples are those that represent humans. The first, known as "Thor", has totally human features and carries his "Power Hammer". The second, known as the "Hobgoblin", also has completely human features and is carrying what looks to be a bat in his hands.

The remaining three samples are considered to be non-human creatures. The first creature, "Doctor Doom" has a face, arms and legs that appear to be metal, giving him a robotic appearance. The second sample, known as "Iron Man", appears to have a metallic body tone and robotic facial features. The final sample, known as "Nightcrawler" has two-toed feet, three fingered hands, a tail, pointed ears and slightly "Satanic" facial features.

The applicable subheading for the two human dolls, "Thor" and the "Hobgoblin", will be 9502.10.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for dolls, representing only human beings: whether or not dressed: other: not over 33cm in height. The duty rate will be 12 percent ad valorem.

The applicable subheading for the three non-human creatures, "Doctor Doom", "Iron Man" and "Nightcrawler", will be 9503.49.0020, Harmonized Tariff Schedule of the United States (HTS), which provides for toys representing animals or non-human creatures: other: 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

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