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February 17, 1999

CLA-2-95:RR:NC:2:224 D88033

CATEGORY: CLASSIFICATION

TARIFF NO.: 9503.49.0025; 9503.70.0000

Kathy Bartlett
Norvanco Int’l., Inc.
21902 64th Ave.So.
Kent, Washington 98032

RE: The tariff classification of plastic action figures from China.

Dear Ms. Bartlett:

In your letter dated January 27, 1999, you requested a tariff classification ruling, on behalf of TMP International Inc., your client.

You are requesting the tariff classification on plastic action figures, identified as “The Ultra Action Figure Assortment” of human and non-human action figures. The first item, # 11161 is called Curse of Spawn. The item consists of a main non-human creature, small plastic animal bats and a weapon. The second item, # 11162 is called Medusa, and is made up of a main non-human action figure, two smaller non-human creatures and assorted weapons. The third item, # 11164 is named Raenis, and includes a main non-human action figure, two smaller non-human creatures and a weapon. All the parts of the three non-human action figure sets will be classified as 9503.49.0025, since the items are considered GRI 3(b) sets with the essential character of each set imparted by the main non-human action figure. The fourth item, # 11165 is called Jessica Priest with Mr. Obersmith, and is considered a set whose essential character is imparted by the human female action figure called Jessica Priest. Samples will be returned, as requested.

The applicable subheading for the Curse of Spawn, Medusa, and Raenis action figures 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.

The applicable subheading for the Jessica Priest toy set will be 9503.70.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Other toys, put up in sets or outfits, and parts and accessories thereof.” 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 212-637-7015.

Sincerely,

Robert B. Swierupski
Director,

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