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NY D80625

July 30, 1998

CLA-2-95:RR:NC:2:224 D80625


TARIFF NO.: 9502.10.0060; 9503.49.0025

Kathy Bartlett

Norvanco Int'l. Inc.

21902 64th Ave. So.

Kent, WA 98032

RE: The tariff classification of three non-human action figures and one human action figure from China.

Dear Ms. Bartlett:

In your letter dated July 24, 1998, you requested a tariff classification ruling, on behalf of TMP International, Inc., your client.

You are requesting the tariff classification on four action figures from the "Dark Ages Spawn Series" toy assortment. Item # 11141 is called Spawn - The Black Knight and consists of an action figure which depicts a non-human monster, two weapons and two types of head gear. Item # 11142 is named The Skull Queen and the contents of its package include the human action figure, a much smaller non-human action figure and a weapon for The Skull Queen. Item # 11143, The Spellcaster consists of the main non-
human action figure, a smaller non-human action figure and three weapons for the main action figure. Item # 11144, The Raider is a non-human action figure representing a horse with a human torso and human head. The Raider package also includes a weapon and a collection of skulls. All four items are considered GRI 3(b) sets with the essential character in each set being the main action figure toy. All samples will be returned, as requested.

The applicable subheading for the Skull Queen set, item 11142 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.

The applicable subheading for the non-human action figure sets: items 11141, 11143, 11144 will be 9503.49.0025, Harmonized Tariff Schedule of the United States (HTS), which provides for "Toys representing animals or non-human creatures...and parts and accessories thereof: Other...Toys." 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 Tom McKenna at 212-466-5475.


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