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 > 1995 NY Rulings > NY 804905 - NY 805036 > NY 804949

Previous Ruling Next Ruling
NY 804949

December 15, 1994

CLA-2-95:S:N:N8:224 804949


TARIFF NO.: 9503.49.0020

Brian J. O'Shea
McKenna & Cuneo
1575 Eye Street, N.W.
Washington, D.C. 20005

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

Dear Mr. O'Shea:

In your letter dated December 5, 1994, you requested a tariff classification ruling on behalf of Simon Marketing, Inc.

The merchandise consists of a hollow molded toy plastic figure representing a nonhuman imaginary creature. The figure measures about 1.77 centimeters in height. The toy creature wears a detachable Viking plastic hat, with two horns. The hat is attached to the figure by means of a peg which snaps into holes on the creature's head. In addition, the toy will include a molded plastic teddy bear likeness approximately 1/4 the size of the creature figure which snaps into a hole in the chest of the creature. The head portion of the toy figure has a hinge at the back of its neck. This permits a child to tilt the head open to access the hollow chamber formed by the creature's body.

The toy will be individually packaged in a clear polybag that will be printed in China with product information. A three- page printed coupon leaflet will be packaged with the toy.

This article, incorporating comical features, bright colors and an overall whimsical appearance, is considered a toy plaything used for the amusement of children. The applicable subheading for the toy, WRIN No. 5737-06, will be 9503.49.0020, Harmonized Tariff Schedule of the United States (HTS), which provides for "other toys...: 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.

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: