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NY J82870




April 8, 2003

CLA-2-95:RR:NC:SP:225 J82870

CATEGORY: CLASSIFICATION

TARIFF NO.: 9502.10.0060, 9503.49.0000, 9503.90.0080

Kimberly A. Carlson
Katten Muchin Zavis Rosenman
525 West Monroe Street, Suite 1600
Chicago, IL 60661-3693

RE: The tariff classification of dolls and toys from China

Dear Ms. Carlson:

In your letter dated March 31, 2003 you requested a tariff classification ruling on behalf of your client, The Marketing Store Worldwide L. P.

There are six combinations of product that will be retail packed and distributed at a fast food restaurant. Each retail package will include a pair of 3-D glasses, a 3-D comic book and one figure. The 3-D glasses are needed to read the comic book. The comic book provides a story about the figure. The three items are considered a set with the essential character provided by the figure.

The figure in the first set is Carmen permanently affixed to a motorbike. The figure is considered a toy. The figure in the second set is Juni on a motorcycle. The figure is considered a toy. The figure in the third set is Robot Standing with Red Insert. The figure is considered a toy creature. The figure in the fourth set is Robot Standing with Green Insert. The figure is considered a toy creature. The figure in the fifth set is Carmen. The figure is considered a doll. The figure in the sixth set is Juni. The figure is considered a doll

In your letter you suggested classification within HTS 9503.70.0000. That heading requires two or more different types of articles (principally for amusement). There is only one article for amusement – the doll or toy. The comic book and 3-D glasses work together and provide a story line for the toy or doll. The instant sets are GRI 3 sets with items from different chapters in the HTS. There is an essential character in each set and that is the item that provides the classification.

The applicable subheading for the first and second set will be 9503.90.0080, Harmonized Tariff Schedule of the United States (HTS), which provides for Other toys; reduced-size (“scale”) models and similar recreational models, working or not; puzzles of all kinds; parts and accessories thereof: Other: Other. The rate of duty will be free.

The applicable subheading for the third and fourth set will be 9503.49.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for Other toys; reduced-size (“scale”) models and similar recreational models, working or not; puzzles of all kinds; parts and accessories thereof: Toys representing animals or non-human creatures (for example, robots and monsters) and parts and accessories thereof: Other. The rate of duty will be free.

The applicable subheading for the fifth and sixth set 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 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. If you have any questions regarding the ruling, contact National Import Specialist Alice J. Wong at 646-733-3026.

Sincerely,

Robert B. Swierupski
Director,

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