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NY C83737

February 9, 1998

CLA-2-95:RR:NC:SP:225 C83737


TARIFF NO.: 9502.10.0060

Ms. Dawn Gentile
KAT Import Brokers, Inc.
1310 East Grand Avenue
El Segundo, CA 90245

RE: The tariff classification of pewter character figures from China

Dear Ms. Gentile:

In your letter dated January 10, 1998 you requested a tariff classification ruling on behalf of Racing Champions.

The subject samples, "Batman", "Robin" and "Mr. Freeze", are from the "Comic Book Champions" series. Each figure represents a character from assorted comic books. They are marketed as collectibles and are molded entirely of pewter. The figures stand approximately three and a half inches in height on their base and appear to be human representations. The characters are permanently affixed to a die-cast metal display stand. The metal stand sits permanently on a plastic base with a large rectangular backboard. Inserted in the backboard is a reproduced cover of the comic book which corresponds to the given character. A plate on the front of the metal display stand is printed with the name of the character and the date he was featured on the comic book cover pictured on the backboard. The figures and stand are packaged in a window box with a certificate of authenticity. Your samples are being returned as requested.

The applicable subheading for the "Comic Book Champions" noted above will be 9502.10.0060, Harmonized Tariff Schedule of the United States (HTS), which provides for dolls representing only human beings and parts and accessories thereof: dolls, whether or not dressed, other. 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.


Robert B. Swierupski

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