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HQ 957196




February 17, 1995

CLA-2 CO:R:C:F 957196 GGD

CATEGORY: CLASSIFICATION

TARIFF NO.: 9503.49.0020

Mr. Alan Muir
Jasman, Inc.
2591 Busse Road
Elk Grove Village, Illinois 60007

RE: Skeleton Action Figures; Toy Creatures and Accessories; Not Other Toys Put Up in Sets

Dear Mr. Muir:

This letter is in response to your request of October 17, 1994, concerning the classification under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA), of toy skeleton action figures and their accessories, imported from China. A sample drawing and two photographs of the goods were submitted with your request.

FACTS:

The imported skeleton figures measure approximately 3-1/2 inches in height, are comprised of injected, molded plastic, and are set in motifs to represent soldiers, pirates, space creatures, etc. Each retail package contains at least two action figures; one spring-loaded accessory (measuring approximately 2- 3/4 inches in length), such as a bazooka, cannon, or mortar; and at least two small toys that are fitted for the figures' hands, such as pistols, rifles, swords, etc.

ISSUE:

Whether the merchandise is classified in subheading 9503.70, HTSUS, as other toys put up in sets; or in subheading 9503.49, HTSUS, as other toys representing non-human creatures, and accessories thereof. -2-

LAW AND ANALYSIS:

Classification under the HTSUS is made in accordance with the General Rules of Interpretation (GRIs). The systematic detail of the harmonized system is such that virtually all goods are classified by application of GRI 1, that is, according to the terms of the headings of the tariff schedule and any relative Section or Chapter Notes. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRIs may then be applied. The Explanatory Notes (ENs) to the Harmonized Commodity Description and Coding System, which represent the official interpretation of the tariff at the international level, facilitate classification under the HTSUS by offering guidance in understanding the scope of the headings and GRIs.

As noted above, the merchandise essentially consists of skeleton action figures and their toy armaments. Heading 9503, HTSUS, applies to "other toys," i.e., all toys not specifically provided for in the other headings of Chapter 95 (e.g., 9502 for dolls representing only human beings). The ENs to heading 9503 indicate that the heading includes toys representing animals or non-human creatures, even if possessing predominantly human physical characteristics (e.g., angels, robots, devils, monsters). It is Customs practice to consider toy representations of skeletons - even though they represent human skeletons - as creatures of the type described in subheading 9503.49, HTSUS (if other than stuffed).

The ENs to heading 9503 also indicate that the heading encompasses tin soldiers and the like, and toy armaments. The ENs state that certain articles (including toy arms and tin soldiers) are often put up in sets. In HRL 950700, issued August 25, 1993, we discussed the circumstances in which particular items may be classified in subheading 9503.70, as toys put up in sets. We stated that the application of the toy set provision is relatively straightforward when each item within a set would individually be classified as a toy, as opposed to an assortment consisting entirely of items which individually would be classified elsewhere in the HTSUS. We further noted that subheading 9503.70 encompasses a combination of two or more mutually complementary, complete articles in a retail package, the essential character of which is established by the combination of the items, and not by any individual article in the combination. No individual article should predominate over any other in the combination. Although in this case, each individual item would be classified as a toy, we find that the -3-
components are not complementary, and that the skeleton action figures are clearly predominant. Classification of the merchandise within subheading 9503.70, HTSUS, is therefore not appropriate. The skeleton action figures are classified in subheading 9503.49.0020, HTSUSA, which provides for both the toy creatures and the accessory toys.

HOLDING:

The skeleton action figures are properly classified in subheading 9503.49.0020, HTSUSA, the provision for "Other toys...and accessories thereof: Toys representing animals or non- human creatures...and accessories thereof: Other, Toys not having a spring mechanism: Other." The applicable duty rate for entries of this merchandise made through December 31, 1994, was 6.8 percent ad valorem. Under the tariff effective January 1, 1995, the rate has been reduced to free.

Sincerely,

John Durant, Director

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