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NY A84745

July 9, 1996

CLA-2-95:RR:NC:FC: 225 A84745


TARIFF NO.: 9503.90.0030; 9503.90.0070; 9503.49.0020; 8412.31.0080; 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 a monster head activity kit with parts from China and the U.S., packaged in Mexico

Dear Ms. Bernard:

In your letter dated June 4, 1996, received in this office on June 14, 1996, you requested a tariff classification ruling.

A sample of "Goosebumps Monster Face", item #22946, was submitted with your inquiry. The product consists of an unassembled plastic monster head with accessories. To assemble the head one simply snaps together the appropriate pieces. When the head is complete it is attached to a neck with a specially designed base. The base incorporates internal mechanisms with stick type lever controls. One of the levers, when pressed, causes the jaw of the head to move up and down. Another lever will shift the monster's eyes from side to side. A child becomes the creator of the monster's facial features by adding teeth, ears, hair pieces, etc. Also included is a slimy substance (alginate compound) which may be applied to give the appearance of a liquid oozing from various parts of the head. Use of the components enables one to make an endless array of grotesque looking faces which can be made up over and over again.

According to your letter, the monster base, eye rod, jaw rod, bag of parts, skull, skull cap, jaw, neck, alginate compound and clay will be made in the U.S. and shipped to Mexico for incorporation with the remaining components of the set which are made in China. The Chinese parts include: a polybag filled with imitation hair, plastic eyes, noses, teeth, ears, eye extensions, tongue, hair fasteners, plastic bladder assembly (bellows, hose, balloon), worms, ants and bugs. The entire product will be packaged for retail sale in Mexico prior to importation.

In addition to the finished product, you requested the appropriate classification numbers for the component parts when imported separately from China. Your samples are being returned as requested.

Classification is based upon the General Rules of Interpretation. The "Goosebumps Monster Face", when imported packaged together for retail sale, is considered a set for classification purposes. GRI 3(b) states in part that "goods made up of different components which cannot be classified by reference to 3(a), shall be classified as if they consisted of the material or component which gives them their essential character". This office finds the essential character of the subject article to be imparted by the monster head. All the plastic items and compound substances serve to accessorize and enhance the use of the head.

The applicable subheading for the "Goosebumps Monster Face" set, item #22946, 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 accessories from China, when imported separately in bulk, are classified in the following manner: the hair, eyes, noses, teeth, ears, eye extensions, tongue and hair fasteners are classifiable as other toys: other, parts and accessories, in subheading 9503.90.0070, HTS, with a free rate of duty. The bladder assembly (composed of bellows, hose and balloon) is classifiable as pneumatic power engines and motors, other, in subheading 8412.31.0080, HTS, dutiable at 2 percent ad valorem. The worms, ants and bugs are classifiable as toys representing animals or creatures: other, other, in subheading 9503.49.0020, HTS, which is free of duty.

On the basis of the information provided, and after viewing the sample submitted, the components of U.S. origin, exported, will not be advanced in value or improved in condition as a result of the various packaging operations abroad, 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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