NY 804188 - The tariff classification of "Power Ranger Figures" from Hong Kong - United States International Trade Commision Rulings

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NY 804188

December 15, 1994

CLA-2-95:S:N:N8:225 804188

CATEGORY: CLASSIFICATION

TARIFF NO.: 9502.10.4000

Ms. Beverly Fricke
Expeditors International
P.O. Box 75174
Greater Cincinnati Airport
Cincinnati, Ohio 45275

RE: The tariff classification of "Power Ranger Figures" from Hong Kong

Dear Ms. Fricke:

In your letter dated November 17, 1994, you requested a tariff classification ruling on behalf of your client Bakery Crafts.

Samples of the "Power Ranger Figurines" were submitted with your inquiry. The figures measure approximately 3 inches in height and are made of molded plastic. Each character is fixed in a specific pose with painted-on clothing and features. You indicate that the toy figures will be used to decorate a cake and propose classification under 9503.41.3000 which provides for toys representing animals or non-human creatures: parts and accessories: other.

The "Power Ranger" figures are representations of human beings dressed in a costume and helmet. They do not possess any non-human physical characteristics which would exclude them from the doll provision. Additionally, the fact that they will be placed on a cake does not transform the figures into cake decorations, provided for, in heading 9505 (festive articles). Cake decorations, in general, are made of inexpensive flimsy material, have a pick or similar means of insertion or, are designed to lay flat on a cake. The figures at hand, if placed on a cake, would be removed and retained by the consumer for lasting amusement purposes.

The subject "Power Ranger Figures" may constitute an infringement of a registered copyright under Section 602 of the Copyright Act (17 U.S.C. 602). Importations of this merchandise may be subject to the provisions of Section 133 of the Customs Regulations if it copies or simulates a registered copyright work recorded with the Customs Service. If you are an authorized importer of the above named product we recommend notifying your local Customs office prior to importation.

The applicable subheading for the "Power Ranger Figurines" 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 33 cm in height. The rate of duty will be 12 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
New York Seaport

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