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HQ 958038




February 28, 1996

CLA-2 RR:TC:FC 958038 RC

CATEGORY: CLASSIFICATION

TARIFF NO.: 9503.49.0020

Port Director of Customs
1000 Second Avenue, Suite 2200
Seattle, Washington 98104-1049

RE: Decision on Application for Further Review of Protest No. 3001-95-100095, filed
February 6, 1995, concerning the classification of various toy creatures and action figures

Dear Sir:

This is a decision on a protest timely filed February 6, 1995, against your decision in the classification under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA) of articles entered from August through September 1994 action figures and toy creatures.

FACTS:

The protestant claims that some figures possess readily apparent non-human features (e.g., fangs, claws, abnormally shaped skulls, etc.), and that these figures should be classified in subheading 9503.49.0020, HTSUSA, the provision 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," dutiable at 6.8 percent ad valorem.

You classified each figure in subheading 9502.10.4000 (now 9502.10.0020), HTSUSA, the provision for "Dolls representing only human beings and parts and accessories thereof: Dolls, whether or not dressed: Other: Not over 33 cm in height," dutiable at 12 percent ad valorem. You also identified each figure by name under the item no. in which the article is included, as indicated below:

Item 44200
Carnage

Item 47700
Spider-man
Carnage
Venom

All are two-legged figures capable of standing erect. All figures have movable heads and appendages, both upper and lower (e.g., arms, legs, and/or weapons, etc.). They all appear muscular. Some figures are packaged with small toy accessories such as weapons or tools.

ISSUE:

Whether the figures fall into heading 9502, HTSUS, as dolls representing only human beings, or in heading 9503, HTSUS, as other toys representing animals or non-human creatures.

LAW AND ANALYSIS:

Following our reasoning set forth in HRL 958129, issued February 27, 1996, each one of the figures alone was considered to be classifiable in subheading 9503.49 as a toy representing an animal or a non-human creature. The difference between the 10 inch and shorter figures of plastic here and the 2-1/2 inch metal die-cast figures of that decision does not affect the classification at the eight-digit level.

HOLDING:

The figures identified as "Carnage," "Spider-man," and "Venom," are classified in subheading 9503.49.0020, HTSUSA, the provision 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 applicable rate of duty is 6.8 percent ad valorem (1994).

Since reclassification of the merchandise as indicated above would result in the same rates as claimed, you are instructed to allow the protest in full. A copy of this decision should be attached to the Form 19 to be returned to the protestant.

In accordance with Section 3A(11)(b) of Customs Directive 099 3550-065, dated August 4, 1993, Subject: Revised Protest Directive, this decision should be mailed by your office to the protestant no later than 60 days from the date of this letter. Any reliquidation of the entries in accordance with the decision must be accomplished prior to mailing of the decision. Sixty days from the date of the decision, the Office of Regulations and Rulings will take steps to make the decision available to Customs personnel via the Customs Rulings Module in ACS, and to the public via the Diskette Subscription Service, the Freedom of Information Act, and other public access channels.

Sincerely,

John Durant, Director
Tariff Classification

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