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NY 883748

April 1, 1993

CLA-2-95:S:N:N8:225 883748


TARIFF NO.: 9502.10.4000, 9503.80.2000

Mr. Ron Sias
J.W. Hampton, Jr. & Co., Inc.
15 Park Row
New York, N.Y. 10038

RE: The tariff classification of sonic control toys from the Philippines

Dear Mr. Sias:

In your letter dated March 10, 1993, you requested a tariff class- ification ruling on behalf of your client F.W. Woolworth Co.

The samples submitted are known as, "Sonic Action Shaking Heads", assortment number 10125W. The product comes in five styles which include, item 32750 - Wolfman, 32752 - Frankenstein, 32753 - Dracula, 32754 - Witch and 32755 - Skeleton. The articles consist of molded plastic heads attached to a small plastic dome shaped housing which contains an electron-ic sound system. The housing is covered by a screen printed cloth bearing the printed form of a body. A string is affixed to the top of the heads for hanging. The item operates on two "AA" batteries which are not included. When the switch is turned on, a clap of the hands or loud noise will cause the article to shake, produce a haunting sound and the eyes to light up. Your samples are being returned under separate cover.

The witch, item #32754, is the only character whose body may be presumed to be covered by the flounced cloth or dress. Although the limbs are absent, the fabric dress is long enough to provide the illusion of a full figure. The article is considered a representation of a human being and therefore qualifies as a doll. The other articles, however, do not represent human beings nor do they represent creatures due to their lack of, or presumption of, a full body.

The applicable subheading for the witch, item #32754, will be 9502.10.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for dolls representing only human beings: other: not over 33 cm in height. The duty rate will be 12 percent ad valorem.

The applicable subheading for item 32750 - Wolfman, 32752 - Frankenstein, 32753 - Dracula and 32755 - Skeleton, will be 9503.80.2000, (HTS), which provides for other toys (except models): incorporating an electric motor. The duty rate will be 6.8 percent ad valorem.

Articles classifiable under subheadings 9502.10.4000 and 9503.80.2000, HTS, which are products of the Philippines are entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations.

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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