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NY B85471

May 21, 1997

CLA-2:RR:NC:SP:225 B85471


TARIFF NO.: 9502.10.0020; 9503.49.0020; 9503.90.0030

Mr. Michael E. Roll
Katten Muchin & Zavis
525 West Monroe Street Suite 1600
Chicago, Illinois 60661-3693

RE: The tariff classification of toy figures from China

Dear Mr. Roll:

In your letter dated May 7, 1997 you requested a tariff classification ruling on behalf of your client M-B Sales.

The samples submitted are referred to as "Mowgli" (WRIN No. 00565-15), "King Louie" (WRIN No. 00565-09), "Baloo" (WRIN No. 00565-00) and "Kaa" (WRIN No. 00565-12). All the figures are made of plastic and measure less than 4 1/2 inches in height. They depict three dimensional characters with a hollow interior which will be filled with candy subsequent to importation and prior to retail sale. Each item has a movable part which serves to cover an opening where the candy may be dispensed.

The figure of "Mowgli" represents a boy kneeling beside a palm tree and gathering coconuts. "King Louie" depicts a gorilla whose left hand rests on top of his head and "Baloo" depicts the character of a bear holding bananas in his left arm. The character of "Kaa" is a snake who is depicted as being wrapped around the trunk of a palm tree. The tree trunk is constructed with a spiral groove which allows the snake to be manually twisted around the trunk in a climbing and descending fashion.

Although the articles are capable of dispensing candy they possess a comical appearance and configuration which encourages use as a toy in play activities. The actual container portion is quite small in size, thereby, significantly limiting its use as such. We find the amusement aspects of the characters far outweigh any utilitarian functions.

The applicable subheading for "Mowgli" (WRIN No. 00565-15) 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.

The applicable subheading for "King Louie" (WRIN No. 00565-09) and "Baloo" (WRIN No. 00565-00) will be 9503.49.0020, (HTS), which provides for toys representing animals or non-human creatures: other: toys not having a spring mechanism: other. The rate of duty will be free.

The applicable subheading for "Kaa" (WRIN No. 00565-12) will be 9503.90.0030, (HTS), which provides for other toys (except models), not having a spring mechanism. 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

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