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NY 855744

Sept. 17, 1990

CLA-2-95:S:N:N3D:225 855744


TARIFF NO.: 9502.10.4000

Mr. Dan Eschenbrenner
Fritz Companies, Inc.
9401 Koenig Circle Drive
Berkeley, MO. 63134

RE: The tariff classification of doll figures from China

Dear Mr. Eschenbrenner:

In your letter dated August 21, 1990, you requested a tariff classification ruling on behalf of What Goes Around Comes Around Productions, Inc.

Four samples were submitted with your request. The figures are made of hard molded plastic and represent comic book characters. Each character measures between 3 and 4 1/2 inches tall. Their physical features and clothing are painted on. All of the figures are considered representations of human beings, regardless of the character's possession of supernatural powers.

The First item is "Colossus". He has blue hair and a red and white body suit with matching gloves and boots. Next is the "Hulk", who has a gray body and blue pants. The next item, "Wolverine", is wearing a brown and orange leotard with brown boots and gloves with claws. On his head he wears a black mask with points above the ears. Finally, there's "Vision", who is entirely painted in white, wearing a white leotard and cape.

The applicable subheading for the above described dolls will be 9502.10.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for dolls, representing only human beings: whether or not dressed: other: not over 33 cm in height. The duty rate will be 12 percent ad valorem.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.


Jean F. Maguire
Area Director

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