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NY A83031

May 22, 1996

CLA-2-95:RR:NC:FC: 225 A83031


TARIFF NO.: 9503.90.0030; 9801.00.1098

Ms. Regina M. Bernard
Hasbro, Inc.
1027 Newport Avenue
P.O. Box 1059
Pawtucket, Rhode Island 02862-1059

RE: The tariff classification of toy character heads from China and a compound substance from the U.S.

Dear Ms. Bernard:

In your letter dated April 8, 1996, received in this office on April 26, 1996, you requested a tariff classification ruling.

The submitted articles, product #22931, known as the "Dread Heads Assortment" were developed from the "Goosebumps" series of children's books. The instant collection consists of four character heads which contain a "Monster Blood Compound" in each.

The characters portrayed include "The Mummy", "Slappy The Dummy", "Cuddles the Hamster" and "The Haunted Mask". Each head is made of a pliable plastic material that is hollow inside to accomodate a single can of the "Monster Blood Compound". As a whole, the item measures no more than 4 inches in height and 5 inches in width. A child is encouraged to manipulate the blood compound in the hands and can pour it over the face of the heads. It is suggested that the "Monster Blood" bounces, vibrates, makes noises when squeezed and oozes downward. The blood compound is of U.S. origin and will be shipped to Mexico, in one ounce cans. The cans will be inserted into the back of the character heads. The combined product will then be packaged on a blister card in Mexico prior to export to the U.S.

The heads possess a comical and humorous appearance which evoke a sense of amusement. In addition, their soft construction invites one to squeeze and play with the product. This office notes that the "Monster Blood Compound" is incapable of being molded and retaining a shape.

Your letter requested classification of the heads when imported with their respective blood compound and when imported separately. As the heads are designed purely for amusement purposes, separately imported, they are classifiable as toys. When the heads are imported with the American made blood compound they comprise a set for classification purposes whose essential character is imparted by the head component. Therefore, whether imported separately or with the blood compound, the product remains a toy for tariff classification purposes. The samples are being returned as requested, with the exception of "The Mummy" which will be retained for training purposes with your permission.

The applicable subheading for the "Dread Heads Assortment" 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.

In regards to the American made blood compound, HTSUS subheading 9801.00.1098 provides for the duty-free entry of products of the U.S. that are returned after having been exported, without having been advanced in value or improved in condition by any process of manufacture or other means while abroad, provided there has been compliance with the documentary requirements of section 10.1, Customs Regulations (19 CFR 10.1).

On basis of the information provided, and after viewing the sample submitted, the "Monster Blood Compound" of U.S. origin, when exported, will not be advanced in value or improved in condition as a result of the various packaging operations abroad. It will be eligible for the duty exemption available under HTSUS subheading 9801.00.1098 when returned to the U.S., provided the documentary requirements of 19 CFR 10.1 are satisfied.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).

A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Alice J. Wong at 212-466-5538.


Roger J. Silvestri

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