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NY C85520




March 30, 1998

CLA-2-95:D13 C85520

CATEGORY: CLASSIFICATION

TARIFF NO.: 9502.10.0060; 9503.90.0045

Ms. Kathy Bartlett
Norvanco International, Inc.
21902-64th Ave. South
Kent, WA. 98032

RE: The tariff classification of figures "Pod Man I", "Pod Man II", and "Cyro Pod" within the "X-Files" series, made in Hong Kong.

Dear Ms. Bartlett:

In a letter dated February 23, 1998, received March 13, 1998, you requested a tariff classification ruling on behalf of your client TMP International.

Included with your letter was a picture of three articles within the "X-Files" series. The figures identified are: "Pod Man I", "Pod Man II", and "Cyro Pod".

"Pod Man I" and Pod Man II" are both representation of a human male standing in an upright position. From the picture, "Pod Man I" is designed with a transparent skin that shows some internal organs, blood vessels and arteries while "Pod Man II" has a more opaque skin with only a slight viewing of blue veins.

The applicable subheading for "Pod Man I" and "Pod Man II", will be 9502.10.0060, Harmonized Tariff Schedule of the United States (HTS), which provides for Dolls representing only human beings and parts and accessories thereof: Dolls, whether or not dressed; Other. The rate of duty is free.

The third item, "Cyro Pod" appears from the picture to be a representation of a mechanical device that opens or closes a "pod". It is presumed that this "pod" is from where "Pod Man I" and "Pod Man II" emerge.

The applicable subheading for the "Cyro Pod" will be 9503.90.0045, Harmonized Tariff Schedule of the United States (HTS), which provides for Other toys; reduced-sized ("scale") models and similar recreational models, working or not; puzzles of all kinds, parts and accessories thereof: Other: Other toys and models. The rate of duty is 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,

Jeffrey R. Walgreen
Port Director

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