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PD 818791

February 9, 1996

CLA-2-96:L:CO:D22 818791

CATEGORY: CLASSIFICATION

TARIFF NO.: 9502.10.0020, 9503.90.0030

Mr. Gregory W. Bowman
Katten Muchin & Zavis
525 West Monroe Street, Suite 1600
Chicago, Il 60661-3693

RE: The tariff classification of dolls and toys from China

Dear Mr. Bowman:

In your letter dated January 29, 1996, you requested a tariff classification ruling on behalf of your client, M-B Sales of Westmont, Illinois.

Submitted with your inquiry were five pre-production samples of toy articles made of molded plastic. All the figures are representations of Marvel Super Heroes packaged in sealed polybags. You state that all of these articles will be used as premiums in a chain restaurant marketing promotion.

The items for our review were as follows:

1) Super hero "Wolverine" is portrayed seated inside the cockpit of an aircraft. Two fins protrude from slots on the top rear portion of the aircraft's body. Three plastic prongs emerge from holes in front of each wing when the fins are positioned forward. The toy figure is permanently affixed to the aircraft and cannot be manipulated. The figure's facial features, costume, and skin tone are painted on. It is intended for children three years of age and older.

2) Super hero "Jubilee" is represented riding a motorcycle. A round disk with a pattern design is affixed near the right handle bar of the motorcyle. When the front wheel of the motorcyle is turned, it causes a multicolored wheel within the disk to rotate. The rotation of the wheel on the patterned display creates symmetric designs similar to a kaleidoscope. The figure is permanently affixed to the motorcycle and cannot be manipulated. The figure's facial features, costume, and skin tone are painted on. It is intended for children three years of age and older.

3) Super hero "Thing" is depicted inside a free-wheeling tank-like vehicle. The top portion of the vehicle is hinged along the sides, so that the top and sides may be opened to reveal a representation of the super hero. The figure has knobby skin, undefined nose and mouth, and heavy ridges above the eyes. The figure is permanently affixed to the vehicle and cannot be manipulated. It is intended for children three years of age and older.

4) Super hero "Invisible Woman" is represented standing approximately 10 centimeters tall. It is made of plastic and not articulated. When exposed to cold liquid, the figure changes color to reveal the super hero's suit, hair, skin, and facial features. It is intended for children three years of age and older.

5) Super hero "Spider-Man" is represented curled up in a squatting position forming a human ball. The figure takes the shape of a circular object because the back is hunched with legs pulled close to the body and the head situated close to the knees. It possesses human features in the arms, hands, back and head. The ball-like rubber figure has a flat underside at the bottom of the feet. This allows the object to sit upright. The figure is not articulated and is intended for children one year of age and older.

The applicable subheading for Super Heroes "Invisible Woman" and "Spider-Man" will be 9502.10.0020, 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 rate of duty will be free.

The applicable subheading for Super Heroes "Wolverine," "Jubilee," and "Thing" will be 9503.90.0030, Harmonized Tariff Schedule of the United States (HTS), which provides for "Other toys...: Other: Other: Other toys (except models), not having a spring mechanism." The rate of duty will be free.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).

A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported.

Sincerely,

(signed)
Leticia Moran
Port Director

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