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NY J85492




June 10, 2003

CLA-2-95:RR:NC:SP:225 J85492

CATEGORY: CLASSIFICATION

TARIFF NO.: 9502.10.0060; 9503.49.0000

Ms. Elzbieta Klimowicz
Neville Peterson LLP
1900 M Street, N.W. Suite 850
Washington, D.C. 20036

RE: The tariff classification of a “Boy with Large Gun” and an “Ape-Like Figure with Cardboard Images” from China.

Dear Ms. Klimowicz:

In your letter dated June 2, 2003, on behalf of Creata Promotions USA, Inc., you requested a tariff classification ruling.

You submitted the following samples:

“Boy with Large Gun” identified as U.S. Wrin 08388-012 is an action figure that depicts a smiling teenage boy with yellow hair, brown eyes, and freckles that measures approximately 4 inches in height. The boy is dressed in a black sweater, gray cargo pants, gloves, shoes, and a khaki belt with multiple compartments. The cargo pants are in two pieces that snap together. Underneath the cargo pants, the boy is wearing turquoise boxer shorts with white polka dots. On the boy’s back is a khaki backpack with a protruding red button. The boy holds a large red gun with a T-shaped opening at the end of the muzzle. Attached to the boy’s cargo pants is a 4-inch string that connects to a gray anchor-like projectile. The projectile fits into the T-shaped opening of the muzzle. Pressing the red button on the backpack activates a spring mechanism inside the toy that discharges the projectile from the muzzle. When the gun is fired, the string attached to the cargo pants is pulled, causing the cargo pants to fall off.

“Ape-Like Figure with Cardboard Images” identified as U.S. Wrin 08388-018 depicts an ape-like toy figure with a human face with an angry expression that is standing on two legs with his body hunched forward. The figure wears a black kimono-like ensemble with a red belt and three red closures above the belt. The figure has thick black hair, sideburns, blue eyes, a hooked nose, brown mouth, and pointy ears. The figure’s oversized hands and feet are also covered with thick black hair. The figure has a moveable head and partially moveable arms and legs. The right arm is extended forward and formed into a fist with a narrow opening between the fingers and the palm of the hand. The opening is designed to hold the three cardboard pieces accompanying the toy. The cardboard pieces have images on both sides depicting a monkey dressed like a ninja. Pressing a black button on the toy’s back causes the right arm to spring backwards and throwing a cardboard piece behind the figure.

The applicable subheading for the “Boy with Large Gun” identified as U.S. Wrin 08388-012 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 dressedOther.” The rate of duty will be free.

The applicable subheading for the “Ape-Like Figure with Cardboard Images” identified as U.S. Wrin 08388-018 will be 9503.49.0000, HTS, which provides for “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.

Your samples are being returned as requested.

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 Wong at 646-733-3026.

Sincerely,

Robert B. Swierupski
Director,

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