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NY 890528




October 15, 1993

CLA-2-95:S:N:N8:225 890528

CATEGORY: CLASSIFICATION

TARIFF NO.: 9503.90.6000, 9502.10.4000, 4908.90.0000, 9801.00.1099

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

RE: The tariff classification of toy vehicles and a doll from China and a tatoo from the U.S.

Dear Mr. Anderson:

In your letter dated September 10, 1993, you requested a tariff class- ification ruling on behalf of your client M-B Sales.

Four samples were submitted with your inquiry. The first item, a free-wheeling plastic toy car, is referred to as "Key Force Car". This toy car measures 3 1/2 inches in length and 1 1/2 inches in width. A unique feature of this car is that the doors pop open with the turn of an imitation key. The key is embedded in the top rear portion of the vehicle.

The second article is a "Tatoo Machine" which consists of a free- wheeling metal toy car and a removable imitation tatoo for the child. The tatoo is produced in the U.S. and exported for packaging with the toy vehicle. The car measures 2 3/4 inches in length and 1 inch in width. Both items will be packaged together in a sealed poly bag.

The next product, called "Mighty Max Figurine", is a plastic monster face which opens to reveal a mountainous terrain with a monster and boy figure permanently affixed inside. The boy figure is attached to a movable disc which can be operated by turning a knob underneath the article. When the knob is turned the figure moves around the monster.

The final item, "Sally Secrets Figurine", is a plastic molded doll measuring no more than 4 inches in height. The doll, a representation of a
little girl, has articulated arms. Hidden within her shoes is a cutting instrument designed in various shapes such as hearts and stars. A space between the sole and top portion of the shoes permits insertion of the paper to be cut. The paper is perforated in shapes by pressing down on the doll's upper torso which activates the device.

Each of the above articles will be packaged in a sealed poly bag.

The applicable subheading for the "Key Force Car" and the "Mighty Max Figurine" will be 9503.90.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for other toys (except models), not having a spring mechanism. The duty rate will be 6.8 percent ad valorem.

The applicable subheading for the "Tatoo Machine" is twofold as follows: the metal toy car will be 9503.90.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for other toys (except models), not having a spring mechanism. The duty rate will be 6.8 percent ad valorem. The applicable subheading for the printed "tatoo" transfer will be 4908.90.0000, HTS, which provides for printed transfers, other than vitrifiable. The duty rate will be 15.4 cents per kilogram.

Additionally, provided that the U.S. "tatoo" transfer will not be advanced in value or improved in condition as a result of repackaging, it will be eligible for the duty exemption available under HTSUS subheading 9801.00.1099 when returned to the U.S., provided the documentary requirements of 19 CFR 10.1 are satisfied.

The applicable subheading for the "Sally Secrets Figurine" 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 duty rate 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

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