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April 5, 1999

CLA-2-95:RR:NC:SP:225 D89217


TARIFF NO.: 9502.10.0060; 9503.49.0025; 6913.10.2000; 8476.89.0000

Ms. Cecilia Castellanos
Western Overseas Corporation
P.O. Box 90099
Long Beach, California 90809-0099

RE: The tariff classification of assorted vending machine products from China; and a vending machine from Taiwan

Dear Ms. Castellanos:

In your letter dated March 9, 1999, you requested a tariff classification ruling on behalf of the Tomy Corporation.

You have submitted representative samples of an assortment of toys for vending machine distribution, a miniature mug and saucer set, and an illustration of an actual vending machine. The vending machine toys are individually encapsuled within a plastic, ball shaped, container. The containers are transparent and non-durable in their construction. They measure 2" in diameter and break apart at the center for removal of the inner product. The toys include miniature representations of Disney characters in both human and non-human forms. The characters measure approximately 1 ¼" in height. Each figure is exhibited inside a clear plastic case that is either removable or capable of serving as a display stand for the character.

Another item, which you intend to sell in a capsule style vending machine assortment, is a “Mini Mugs & Saucers” set. The set is composed of a miniature mug and saucer that is said to be made of bone china. The mug is 1 ¼" in height and the saucer is 1 ½" in diameter. These miniatures are intended for use as a display piece or as a collectible. They are not toys designed for amusement purposes.

The classification of merchandise under the HTS is governed by the General Rules of Interpretation (GRI'S). GRI 1 of the HTS, states in part that "for legal purposes, classification shall be determined according to the terms of the headings and any relative section or chapter notes . . . ”

The toy figures, as well as, the mug and saucer set, are classifiable in accordance with GRI 1. The described capsule style “containers” are considered usual packaging for items sold through vending machines and will be classified with their contents in accordance with the General Rules of Interpretation (GRI) of the HTS. Specifically, GRI 5(b) states that “Subject to the provisions of rule 5(a) packing materials and packing containers entered with the goods therein shall be classified with the goods if they are of a kind normally used for packing such goods. However, this provision is not binding when such packing materials or packing containers are clearly suitable for repetitive use.”

The applicable subheading for the human figures (i.e., “Buzz Light Year,” “Little Bo-Peep,” “Pinocchio,” etc.) 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: whether or not dressed: other. The rate of duty will be free.

The applicable subheading for the non-human figures (i.e., “Jiminy Cricket,” “Dalmatians,” “Mickey Mouse,” etc.) will be 9503.49.0025, Harmonized Tariff Schedule of the United States (HTS), which provides for toys representing animals or non-human creatures: other: toys. The rate of duty will be free.

The applicable subheading for the mug and saucer set, of bone china, will be 6913.10.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for other ornamental ceramic articles of bone chinaware. The rate of duty will be 3.3 percent ad valorem.

It is noted that many of the toy figures are covered by a registered copyright work recorded with the U.S. Customs Service. As such, they are subject to the provisions of Section 133 of the Customs Regulations which prohibits the importation of infringing merchandise. If you are an authorized importer of the above named products, we recommend notifying your local Customs office prior to importation. You have also submitted a drawing of a vending machine which will be used to sell the plastic balls containing the miniature collectibles. The vending machine is a free standing unit incorporating a coin chute which will accept the necessary amount of money, and features a plastic top which will be used to display each collectible offered for sale. In addition, each vending head within the machine will contain a display noting the individual collectible that will be dispensed, the age group for which it is appropriate, and a choking hazard warning statement. Your samples are being returned as requested.

The applicable subheading for the vending machine will be 8476.89.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for automatic goods?vending machines.... other machines: 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 212-637-7028.


Robert B. Swierupski

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