United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 1994 NY Rulings > NY 894643 - NY 894750 > NY 894669

Previous Ruling Next Ruling
NY 894669

March 2, 1994

CLA-2-95:S:N:N8:224 894669


TARIFF NO.: 9503.49.0020; 7117.90.5000

Maggie Curry
The Ertl Company, Inc.
Highways 136 and 20
Dyersville, Iowa 52040

RE: The tariff classification of a toy angel figure from China.

Dear Ms. Curry:

In your undated letter received in this office February 10, 1994, you requested a tariff classification ruling.

The article consists of a plastic doll-like figure identified as "Daphne," part of the My Little Angel assortment, stock no. 7815AO. This six inch high angel figure comes with "snow dome" effect wings, a comb, a removable dress, a hair ornament and a small themed charm for use by the child consumer.

Heading 9502 of the Harmonized Tariff Schedule of the United States Annotated (HTSUSA) provides for "Dolls representing only human beings and parts and accessories thereof." Heading 9503, HTSUSA, provides for other toys; ...and accessories thereof. The Explanatory Notes to the Harmonized Commodity Description and Coding System, which represent the official interpretation of the tariff at the international level, state that heading 9503 covers, among other things:

(A) All toys not included in headings 95.01 and 95.02. Many of the toys of this heading are mechanically or electrically operated.

These include:

(1) Toys representing animals or non-human creatures even if possessing predominantly human physical characteristics (e.g., angels, robots, devils, monsters) including those for use in marionette shows.

It is Customs position to deny the doll classification to toy figures such as the subject My Little Angel "Daphne" which, despite having an obvious human appearance, possess non-human characteristics that are immediately apparent to the casual observer. The "Daphne" toy possesses an apparent non-human feature, large transparent wings, that places the toy in heading 9503 for tariff classification purposes.

The applicable subheading for the subject My Little Angel toy figure will be 9503.49.0020, HTSUSA, which provides for "Other toys...and accessories thereof: Toys representing animals or non- human creatures (for example, robots and monsters) and parts and accessories thereof: Other, Toys not having a spring mechanism: Other." The rate of duty will be 6.8 percent ad valorem. The small plastic comb and the angel hair ornament are considered accessories to the toy angel figure and are classifiable with the angel in the same provision.

The plastic charm piece packed with the angel figure but intended for use by the consumer is separately classifiable in subheading 7117.90.5000, HTSUSA, which provides for "Imitation jewelry: Other: Other: Valued over 20 cents per dozen pieces or parts." The rate of duty will be 11 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

Previous Ruling Next Ruling

See also: