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NY 812889




July 26, 1995
CLA-2-95:S:N:N7:224 812889

CATEGORY: CLASSIFICATION

TARIFF NO.: 9503.49.0020

Barbara Willey
Applause, Inc.
6101 Variel Avenue
Woodland Hills, CA 91367

RE: The tariff classification of six vinyl Gargoyle toy figures from China.

Dear Ms. Willey:

In your letter dated July 17, 1995, you requested a tariff classification ruling.

You have requested information on the tariff treatment of six vinyl toy figures which represent the characters on the Gargoyle Cartoon television series. The characters in question are Demona, Hudson, Goliath, Broadway, Lexington, and Brooklyn. The figures range in height from 7 inches to 9 1/2 inches, and are constructed of a PVC material. The figures are distinguished by their distinctly non-human features, such as wings, tails, claws, and horns on their heads.

Heading 9503, Harmonized Tariff Schedule of the United States, applies to "other toys," i.e., all toys not specifically provided for in the other headings of Chapter 95 (e.g., 9502 for dolls). The Explanatory Note to heading 9503, HTSUS, indicates that the heading includes toys representing animals or non-human creatures, even if possessing predominately human physical characteristics (e.g., angels, robots, devils, monsters). It is Customs position that heading 9503 is appropriate for those figures which possess non-human characteristics that are immediately apparent to the casual observer, as is the case with the Gargoyle toy figures, the subject of this ruling request.

The applicable subheading for the Gargoyle figures will be 9503.49.0020, Harmonized Tariff Schedule of the United States (HTS), which provides for "Other toys...and accessories thereof: toys representing animals and 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 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.

Sincerely,

Jean F. Maguire
Area Director

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