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NY 804482

December 20, 1994

CLA-2-95:S:N:N8:225 804482


TARIFF NO.: 9502.10.4000; 9503.49.0020

Ms. Barbara Willey
Applause Inc.
6101 Variel Avenue
P.O. Box 4183
Woodland Hills, CA 91365-4183

RE: The tariff classification of "Sesame Street" figures from China

Dear Ms. Willey:

In your letter dated November 17, 1994, received in this office on November 23, 1994, you requested a tariff classification ruling.

Several samples of "Sesame Street" figures were submitted with your inquiry. The figures are identified as follows: sku# 32155 Ernie PVC Fig. #2, sku# 32156 Cookie Monster PVC Fig. #3, sku# 32157 Bert PVC Fig. #4, sku# 32159 Big Bird PVC Fig. #6, sku# 32161 The Count PVC Fig. #8, and sku# 32163 Grover PVC Fig. #0.

Each figure is made of molded plastic and stands under 4 inches in height. The figures depict various characters from the popular "Sesame Street" series. A three dimension- al colored number is molded to each figure. All features for the characters are painted-on.

This office considers the above described figures a composite article with the essential character imparted by the human and non-human figures. An essential character may be determined by the bulk, quantity, weight, value, or by the role of a constituent material in relation to the use of the goods. Our decision is based upon the significant amusing features and appeal of the characters in relation to the standard three dimensional numbers. Although education- al the numerals, in this instance, simply serve to enhance the "Sesame Street" figures. Your samples are being returned as requested.

The applicable subheading for the characters depicting Ernie, Bert, and The Count 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 13 cm in height. The rate of duty will be 12 percent ad valorem.

The applicable subheading for the characters depicting Cookie Monster, Big Bird and Grover will be 9503.49.0020, Harmonized Tariff Schedule of the United States (HTS), which provides for toys representing animals or non-human creatures: other: not having a spring mechanism: other. The rate of duty will be 6.8 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
New York Seaport

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