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NY 857205

November 7, 1990

CLA-2-95:S:N:N3D:225 857205


TARIFF NO.: 9502,10.4000, 9503.90.6000

Mr. Michael K. Tomenga
McKenna & Cuneo
1575 Eye Street, N.W.
Washington, D.C. 20005

RE: The tariff classification of dolls and toys from China

Dear Mr. Tomenga:

In your letter dated October 12, 1990, you requested a tariff classification ruling on behalf of Simon Marketing, Inc. This letter will be given confidential treatment based on the facts you supplied to support your claim for exemption from disclosure.

Submitted with your inquiry were descriptions and illustrations of five characters from the children's cartoon "Gravedale High". According to your letter, the characters will be made of acrylonitrile-butadiene-styrene (ABS) and polyvinyl chloride (PVC). The toys will be packaged individually in a polybag with a printed insert containing a description of each character.

The first character, "Frankentyke", is a figure of a child frankenstein. The diagram provided illustrates a head with an elongated forehead and simulated nail holes, human facial features, torso, arms, hands, legs and feet. He will be wearing a shirt, sweater, pants, belt, and shoes. His feet will be disproportionately larger than his body.

The second character, "Cleofatra", is a representation of a rotund girl mummy. The figure has human facial features, eyeglasses, a round torso, hands clasped together in front and a round base in place of legs. Inside the base is a lead or cast- iron weight which allows it to sway in all directions when pushed.

A special "Cleofatra" for children under age three will be produced resembling the model described above with some design modifications for safety purposes.

The next character, "Vinnie Stoker", depicts a teen-age vampire lying on a coffin. A knob located at one end of the coffin may be turned which will cause the coffin lid, with "Vinnie" attached, to turn over into the coffin, disappearing from view. The figure has a white face, long fangs, black hair with two white streaks, and wears black eye shadow, a letterman jacket, long pants and shoes. The coffin is brown in color and does not contain a spring mechanism.

The "Frankentyke" and "Cleofatra" figures clearly resemble human beings in appearance. Explanatory Note 95.02 states that "the heading includes dolls for use in Punch and Judy or marionette shows, or those of a caricature type". The concept that "Frankentyke" is a monster is based on the cartoon "Gravedale High". Upon casual observance of the figure, one readily recognizes the article, as a representation of a human being. Customs decision is based upon what the article looks like and not the character's role portrayed in a story.

The applicable subheading for the "Frankentyke" and "Cleofatra" 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.

The applicable subheading for the "Vinnie Stoker" toy will be 9503.90.6000, (HTS), which provides for other toys (except models), not having a spring mechanism. The duty rate will be 6.8 percent ad valorem.

Your inquiry does not provide enough information for us to give a classification ruling on "Sid the Invisible Kid" toy. You state in your letter that invisible "Sid" is depicted on a pedestal in front of the locker. We cannot imagine what is holding up "Sids" clothing, or if it is simply painted on the locker. Your request for a classification ruling should include a sample.

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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