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C88467

June 12, 1998

CLA-2-95:LA:S:T:1:3:D14-C88467

CATEGORY: CLASSIFICATION

TARIFF NO: 9502.10.0060; 9503.90.0045

Mr. Michael K. Tomenga

Neville, Peterson & Williams

1620 Eye Street, N.W.

Washington, D.C. 20006

RE: The tariff classification of four (4) toy items from China

Dear Mr. Tomenga:

In your letter dated May 30, 1998, you requested a tariff classification ruling on behalf of your client Simon Marketing, Inc. Samples of the subject articles were submitted with your inquiry. The merchandise consists of two (2) female figures made of plastic, and two (2) toy cars made of metal and plastic. Each article is packaged in individual polybags ready for retail sale.

The first item is called "Teen Female (Wrin No. 01127-000)." This item depicts a young Caucasian woman dressed in overalls and a sweater. It measures approximately 4 1/2 inches in height. The figure is made of plastic and has blonde and green hued textile hair. The overalls are colored green, the sweater and shoes are purple and the hands and face are flesh-colored. The figure is molded in an upright position with poseable arms and head. A detachable heart-
shaped molded plastic base is packaged with the figure. This base has a short prong which inserts into the bottom of the left foot of the figure and thereby enhances its poseability.

The second item is called "Female Seated in High Chair (Wrin No. 01127-

012)." This item depicts a Caucasian baby seated in a high chair. The figure is made of molded plastic and is permanently affixed to the high chair. The figure has blonde textile hair and is wearing a red dress and shoes and a blue bib. The hair is fashioned in two (2) large ponytails and is tied with two small red ribbons. The high chair is blue in color with white legs. The high chair has a movable box on its tray. When the box is moved from side to side, the figure's arms are raised and lowered and the head moves from side to side.

The third item is called "Light Blue Race Car No. 1 (Wrin No. 01127-015)." This item depicts a race car. Its body is made of metal, and its wheels, chassis and windows are made of plastic. It has a light blue body, a grey chassis and black tinted windows. The wheels are black and are connected by wire axles. Several printed decals are provided on a sheet that is included in the polybag. These decals have adhesive backing and may be removed from the sheet and placed on the car body.

The forth item is called "Dark Blue Race Car No. 2 (Wrin No. 01127-015)." This item also depicts a race car. Its body is made of metal, and its wheels, chassis and windows are made of plastic. It has a dark blue body, a grey chassis and black tinted windows. The wheels are black and are connected by wire axles. It also has several printed decals with adhesive backing that is contained in the polybag.

The applicable tariff provision for the two (2) figures will be 9502.10.0060, Harmonized Tariff Schedule of the United States (HTSUS) which provides for Dolls representing only human beings and parts and accessories thereof: Dolls, whether or not dressed, Other. The rate of duty will be free. The applicable tariff provision for the two (2) race cars will be 9503.90.0045, Harmonized Tariff Schedule of the United States (HTSUS) which provides for Other toys and models. 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,


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