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NY J86127




July 25, 2003

CLA-2-95:RR:NC:SP:225 J86127

CATEGORY: CLASSIFICATION

TARIFF NO.: 4420.90.4500; 9502.10.0060; 9502.91.0000; 9503.90.0080

Ms. Maria F. Borges
Hasbro, Inc.
1027 Newport Avenue
P.O. Box 1059
Pawtucket, RI 02862-1059

RE: The tariff classification of a “GI Joe Timeless Wooden Footlocker w/Figure & Accessories” from China.

Dear Ms. Borges:

In your letter dated July 10, 2003, you requested a tariff classification ruling.

You submitted a sample of a “GI Joe Timeless Wooden Footlocker w/Figure & Accessories” identified as item number 51800. The item consists of a GI Joe action figure, miniature toy accessories, and a wooden footlocker. The GI Joe action figure measures approximately 12 inches in height with arms and a head that rotate 360 degrees and limbs that bend at the joints. The figure is dressed in an olive green uniform and brown combat boots that simulate military attire issued in the early 1960s. The toy accessories include boots, utility belt, hat, bag, fatigue cap, rifles, knife, gun and holster, binoculars, canteen, shovel, mess kit, and first aid kit These accessories are packaged in a plastic tray with recessed compartments that holds the accessories. The plastic tray fits inside a dark green footlocker made of fiberboard that measures approximately 5 inches in height x 3 inches in depth x 14 inches in length. The footlocker has a hinged opening, a metal latch fastener, and rope handles at each end. The words “Name”, “Rank” and “Serial Number” are painted on top of the footlocker next to painted boxes for insertion of the requested information.

You have stated in your ruling request letter that all the items will be imported packaged together as a set for retail sale. However, it is Customs’ position that the footlocker and its contents are not classifiable as a set. The footlocker serves as a sturdy storage case for the protection and transportation of the doll and it's accessories. The storage and carrying of articles are activities unrelated to playing with dolls. Therefore each item is separately classifiable.

The applicable subheading for the wooden footlocker of the “GI Joe Timeless Wooden Footlocker w/Figure & Accessories” identified as item number 51800 will be 4420.90.4500, Harmonized Tariff Schedule of the United States (HTS), which provides for “Jewelry boxes, silverware chests, cigar and cigarette boxes, microscope cases, tool or utensil cases and similar boxes, cases and chests, all the foregoing of wood: Other: Not lined with textile fabrics.” The rate of duty will be 4.3 percent ad valorem.

The applicable subheading for the GI Joe action figure of “GI Joe Timeless Wooden Footlocker w/Figure & Accessories” identified as item number 51800 will be 9502.10.0060, 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 boots, utility belt, hat, and bag of “GI Joe Timeless Wooden Footlocker w/Figure & Accessories” identified as item number 51800 will be 9502.91.0000, HTS, which provides for “Dolls representing only human beings and parts and accessories thereof: Parts and accessories: Garments and accessories thereof, footwear and headgear.” The rate of duty will be free.

The applicable subheading for the rifles, knife, gun and holster, binoculars, canteen, shovel, mess kit, and first aid kit of GI Joe action figure of “GI Joe Timeless Wooden Footlocker w/Figure & Accessories” identified as item number 51800 will be 9503.90.0080, 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.

Your sample is 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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