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NY 888396

August 3, 1993

CLA-2-95:S:N:N8:225 888396


TARIFF NO.: 9502.10.4000

Mr. Michael K. Tomenga
McKenna & Cuneo
1575 Eye Street, N.W.
Washington, D.C. 20005

RE: The tariff classification of action figure dolls from China

Dear Mr. Tomenga:

In your letter dated July 7, 1993, you requested a tariff classifica- tion ruling on behalf of your client Simon Marketing, Inc.

Four samples were submitted with your inquiry. The first item has been assigned WRIN No. 5092-03A and is referred to as "Male Superhero in Cape and Cowl". The plastic molded figure measures 9 cm in height and has an articulated head and arms. The item has painted on clothing consisting of a grey bodysuit with black gloves, shorts and boots. On his chest is an emblem of a black bat in a yellow spotlight. He wears a yellow belt and a black hooded cowl over his head. His black cape is also made of plastic and snaps on over his back.

The second article, WRIN No. 5092-06A, "Female Superhero in Cape" measures 9 cm in height. The plastic molded figure is articulated at the shoulders and waist. Painted on features include red hair and blue eyes wearing a black cowl with blue cape, gloves and boots over a grey bodysuit. Across the chest is a yellow emblem of a bat and a yellow belt is depicted at the waist.

The next item, WRIN No. 5092-09A, is known as "Male Villain in Green Bowler". This product, measuring 9 cm in height, resembles a gangster type character. His painted outfit consists of a green hat, sport jacket and matching shoes. The figure wears a black shirt, grey pants and a white
tie with a purple question-mark ("?") design. Purple framed glasses and gloves complete the look. The gangster has an articulated head, arms and waist.

The last article, WRIN No. 5092-00A, "Villainess and Leopard" consists of a plastic molded female figure and animal. The figure measures 9 cm in height and is articulated at the shoulders and waist. Her clothes are painted on and include a grey bodysuit accessorized by a black mask, grey cowl with cat-like ears, black gloves, boots and a yellow belt. The animal depicts a leopard and is painted entirely in yellow. The leopard is perma- nently molded in a standing position and is proportionately sized to the figure. The two items are considered a set, based upon GRI 3(b), with the doll imparting the essential character.

The applicable subheading for the above described dolls identified by WRIN No.'s 5092-03A, 5092-06A, 5092-09A and 5092-00A will be 9502.10.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for dolls representing only human beings: whether or not dressed: other: not over 33 cm in height. The duty rate will be 12 percent ad valorem.

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.


Jean F. Maguire

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