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NY 886654



June 15, 1993

CLA-2-95:S:N:N8:224 886654

CATEGORY: CLASSIFICATION

TARIFF NO.: 9502.10.4000; 9503.49.0020; 9503.49.0040; 9503.90.7030; 8543.80.9080

A. Silvey
Silvey Shipping Co., Inc.
Bldg. 75 Suite 211
JFK Int'l Airport
Jamaica, NY 11430

RE: The tariff classification of dolls, toys and other novelties from China.

Dear Mr. Silvey:

In your letter dated May 20, 1993, you requested a tariff classification ruling on behalf of Spearhead Industries, Inc.

Samples of the merchandise were submitted for our consideration. They are described as follows.

Item 653232 -- Creepy Creatures Rolling Bendable Bladers. A five inch high plastic toy depiction of a skeleton on roller blades.
Item 653233 -- Same as item 653232 except that it depicts a witch.
Item 653234 -- Creepy Creatures Jigglers. A 3 1/2 high plastic toy depiction of a ghost with animation imparted by a coil spring.
Item 653235 -- Same as item 653234 except that it depicts a witch.
Item 653238 -- Creepy Creatures Pull Back Skateboards. A toy consisting of a comical vampire-like creature figure attached to a skateboard. It is made of plastic and measures 3 1/2 inches in length and three inches in height. The item can be pulled back on a flat surface activating a spring mechanism which causes the toy to move along the surface when released.
Item 653239 -- Same as item 653238 except that a ghost likeness is attached to the skateboard.
Item 653244 -- Creepy Creatures Spooky Wind-up Characters. A three inch wind-up plastic toy depicting a skeleton figure.
Item 653245 -- Same as 653244 except that it depicts a human figure with a dracula-like appearance.
Item 653351 -- Twinkle Eyes Light-up Pumpkin decoration. It consists of battery operated plastic pumpkin eyes with flashing mini-lights.

In general, character figures that possess a humanoid anatomical configuration are classified as dolls regardless of any supernatural or fantasy attributes imparted to them by folklore or storyline. Thus, the applicable subheading for items 653233, 653235 and 653245 will be 9502.10.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for dolls representing only human beings and parts and accessories thereof: dolls: other: not over 33 cm in height. The rate of duty will be 12 percent ad valorem.

The applicable subheading for items 653232 and 653234 will be 9503.49.0020, HTS, which provides for toys representing animals or non-human creatures (for example, robots and monsters) and parts and accessories thereof: other, toys not having a spring mechanism. The rate of duty will be 6.8 percent ad valorem.

The subheading for item 653244 will be 9503.49.0040, HTS, which provides for toys representing animals or non-human creatures (for example, robots and monsters) and parts and accessories thereof: other, toys having a spring mechanism. The rate of duty will be 6.8 percent ad valorem.

Because items 653238 and 653239 contain a substantial inanimate element, the items cannot be classified as a doll or a toy creature. The applicable subheading for items 653238 and 653239 will be 9503.90.7030, HTS, which provides for other toys;...other: other: other toys, having a spring mechanism. The rate of duty will be 6.8 percent ad valorem.

The applicable subheading for item 653351 will be 8543.80.9080, HTS, which provides for electrical machines and apparatus, having individual functions, not specified or included elsewhere in this chapter; parts thereof: other, other. The rate of duty will be 3.9 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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