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NY 812188

July 26, 1995

CLA-2-95:S:N:N7:225 812188


TARIFF NO.: 9503.90.0030; 9503.70.0030

Mr. Kyle Gerrie
Duke's Brow Collectibles
RR #4
Grand Valley, Ontario,
Canada LON 1GO

RE: The tariff classification of toy soldiers from Canada

Dear Mr. Gerrie:

In your letter dated June 22, 1995, received in this office on June 27, 1995, you requested a tariff classification ruling.

A catalog with pictorial literature was submitted with your inquiry. Several representative items were selected for purposes of this classification ruling. The articles depict military figures in uniform. Each figure is made of zinc alloy with painted on clothing and features.

The first article #5573, "Yeoman Warder", is simply an armed military figure standing on a base. Item #8030, "Life Guard", consists of a British soldier on horseback. The "Sentry Box & Beefeater", #8230, re-creates the scene of a traditional British ceremony held in London. A uniformed soldier and sentry box is included in the set. The next item #8305, "Pipes & Drums of The Scots Guards", consists of a 10 piece set of figures portrayed in ceremonial garb depicting the "Corps of Drums" of the Scots Guards at Buckingham Palace in London. The final article #8826 is "The Royal Marine Artillery". This group of six figures are portrayed in a combat action stance with weapon. Your catalog is being returned as requested.

The applicable subheading for item #5573, "Yeoman Ward- er", will be 9503.90.0030, Harmonized Tariff Schedule of the United States (HTS), which provides for other toys (except models), not having a spring mechanism. The rate of duty will be free.

The applicable subheading for item's #8030 - "Life Guard", #8230 - "Sentry Box & Beefeater", #8305 - "Pipes & Drums of The Scots Guards" and #8826 - "The Royal Marine Artillery", will be 9503.70.0030, Harmonized Tariff Schedule of the United States (HTS), which provides for other toys, put up in sets or outfits, and parts and accessories thereof: other: other. The rate of duty will be free.

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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