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NY 872915


April 21, 1992

CLA-2-95:S:N:N3D:225-872915

CATEGORY: CLASSIFICATION

TARIFF NO.: 9503.90.6000; 9503.49.0010

Joseph L. Giumentaro
Ameri-Can Customshouse Brokers, Inc.
Peace Bridge Plaza
Buffalo, New York 14213-2488

RE: The tariff classification of fantasy and historical military figures from Canada

Dear Mr. Giumentaro:

In your letter dated March 24, 1992 you requested a tariff classification ruling on behalf of your client RAFM Company, Inc.

In your letter you presented four general categories of items represented in the accompanying catalogue. We can not, in a binding ruling, classify entire categories of merchandise. However, it is possible to classify representative samples. Lead soldiers, even though representations of human beings, are not considered to be dolls. Instead, these items are considered toys as note (A)(7) of the Explanatory Notes for Heading 9503 elucidates: Tin soldiers and the like, and toy armaments.

The first sample, 3052, Faith's Blade Men at Arms, are lead figures representing fantasy human soldiers. The second sample, 6725, Canadian Militia - Rifle Co. Assorted, are lead figures representing historic Canadian soldiers. The third sample, 6162, British Galloper Gun of 1759 used by the British in the Seven Years War, is an historic armament. The final sample, 3009, Gilla Worm on War Newt with Bow, is a lead figure of a fantasy creature soldier.

The applicable subheading for items 3052, 6725 and 6162 will be 9503.90.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for Other toys; reduced-size ("scale") models and similar recreational models, working or not; puzzles of all kinds; parts and accessories thereof: Other: Other: Other. The duty rate will be 6.8 percent ad valorem. The applicable subheading for item 3009 will be 9503.49.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for Other toys; reduced-size ("scale") models and similar recreational Models, working or not; puzzles of all kinds; parts and accessories thereof: Toys representing animals or non-human creatures (for example, robots and monsters) and parts and accessories thereof: Other: Toys not having a spring mechanism of metal. The duty rate will be 6.8 percent ad valorem.

Goods classifiable under subheadings 9503.49.0010 and 9503.90.6000, HTS, which have originated in the territory of Canada, will be entitled to a 4 percent ad valorem rate of duty under the United States-Canada Free Trade Agreement (FTA) upon compliance with all applicable regulations.

Your inquiry does not provide enough information for us to give a classification ruling on the box sets. Your request for a classification ruling should include various samples of the product.

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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