NY 892144 - The tariff classification of toy figures with vehicles and dolls from China - United States International Trade Commision Rulings

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NY 892144

December 3, 1993

CLA-2-95:S:N:N8:225 892144

CATEGORY: CLASSIFICATION

TARIFF NO.: 9503.70.8000, 9502.10.4000

Mr. Jerrold E. Anderson
Katten Muchin & Zavis
525 West Monroe Street Suite 1600
Chicago, Illinois 60661-3693

RE: The tariff classification of toy figures with vehicles and dolls from China

Dear Mr. Anderson:

In your letter dated November 3, 1993, you requested a tariff classification ruling on behalf of your client M-B Sales.

Five samples accompanied your inquiry. The first item is referred to as a "Three Wheeler/Spaceship". The product consists of a plastic figure representing a young boy, permanently affixed to a free-wheeling toy tricycle. A plastic cover depicting a spaceship snaps over the figure and tricycle, thereby, creating a new vehicle.

The second article is called "Skates/Roller Coaster". This item is composed of a plastic figure on a free-wheeling base that resembles roller skates. The product includes a plastic cover, depicting a roller coaster car, which snaps over the figure giving the impression that he is riding in the roller coaster.

The "Inner Tube/Submarine" consists of a plastic molded figure of a young boy permanently attached to an inner tube with wheels. Packaged with the item is a plastic object, depicting a submarine, which fits snugly over the figure, providing a second means of play.

The next article, referred to as "Wagon/Race Car", includes a plastic molded figure of a young boy, sitting in a red wagon, and an outer shell resembling a race car which snaps over the entire article. The wagon has free rolling wheels.

The final product, "Inner Tube", is a soft plastic molded figure of a young boy resting in an inner tube. The article is air filled and capable of floating. Your samples will be returned as requested.

The applicable subheading for the "Three Wheeler/Spaceship", "Inner Tube/Submarine" and "Wagon/Race Car" will be 9503.70.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for other toys, put up in sets or outfits, and parts and accessories thereof: other: other. The duty rate will be 6.8 percent ad valorem.

The applicable subheading for the "Skates/Roller Coaster" and "Inner Tube" 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: whether or not dressed: other: not over 33 cm in height. The duty rate will be 12 percent.

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

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