United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 1997 NY Rulings > NY B80718 - NY B80812 > NY B80754

Previous Ruling Next Ruling
NY B80754

January 28, 1997

CLA-2:RR:NC:SP:225 B80754


TARIFF NO.: 9503.90.0030; 9502.10.0020

Ms. Jamie Boucher
McKenna & Cuneo, L.L.P.
1900 K Street, N.W.
Washington, D.C. 20006

RE: The tariff classification of toy vehicles and dolls from China

Dear Ms. Boucher:

In your letter dated December 30, 1996 you requested a tariff classification ruling on behalf of your client Simon Marketing, Inc.

The samples submitted include two toy vehicles and two doll figures. The vehicles, "Arctic Terrain Vehicle" WRIN #6971-09 and "Rescue Helicopter" WRIN #6971-03 are made of a metallic plastic and will be individually packaged in a sealed polybag. The "Arctic Terrain Vehicle" is blue in color and has four free-rolling plastic wheels affixed to a metal axle. Attached to the roof of the vehicle is, what resembles, a radar dish made of plastic. The "Rescue Helicopter" depicts a yellow helicopter with a black windshield and rotating black plastic blades. The blades freely spin when manipulated. Both articles measure approximately 2 inches in length and 1 1/2 inches in height.

The "Dancing Female with Detachable Pink Stand", WRIN #6971-06 is a plastic molded figure of a dancer measuring 3 1/4 inches in height. She has painted features and clothing which include blue eyes, red hair and white skin tone. She is wearing a green leotard, green tights and yellow skirt. The figure is articulated at the shoulders and her arms and hands are encompassed by wings that appear to be part of the dancer's costume.

The doll comes with a pink plastic stand that is intended to represent a hill of flowers. A lever on the side of the stand activates a spinning movement of the figure. As the dancer twirl's around, her arms in the costume wing's lift up extending out to her sides.

The "Dancing Female with Detachable Blue Stand", WRIN #6971-00, is quite similar to the above described figure with a few exceptions. This doll has black eyes, blue hair and a brown skin tone. She wears an orange leotard, orange tights and purple skirt. The figure also has arms depicted as being attached to her costume-like wings. Her shoulders are articulated and she comes with a blue stand that resembles a swan. This stand is also capable of spinning the doll around.

The applicable subheading for the "Arctic Terrain Vehicle", WRIN #6971-09 and "Rescue Helicopter", WRIN #6971-03, 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 the "Dancing Female with Detachable Pink Stand", WRIN #6971-06 and "Dancing Female with Detachable Blue Stand", WRIN #6971-00, will be 9502.10.0020, Harmonized Tariff Schedule of the United States (HTS), which provides for dolls representing only human beings and parts and accessories thereof: whether or not dressed: other: not over 33 cm in height. The rate of duty will be free.

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.


Gwenn Klein Kirschner
Chief, Special Products Branch

Previous Ruling Next Ruling

See also: