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NY F82575

February 10, 2000

CLA-2-95:RR:NC:2:224 F82575


TARIFF NO.: 9503.49.0025

Michael K. Tomenga
Neville, Peterson & Williams
1233 20th Street, N.W.
Suite 500
Washington D.C. 20036

RE: The tariff classification of an action figure toy and its case from China.

Dear Mr. Tomenga:

In your letter dated January 28, 2000, you requested a tariff classification ruling, on behalf of Simon Marketing, Inc., your client.

You are requesting the tariff classification on a plastic action figure and its case. The action figure and its case are identified as No. 02122-030. The toy action figure is dressed in a titanium uniform and he is wearing a black mask. The case is constructed of two pieces: the top portion is made from translucent orange plastic while the bottom portion is silver plastic. The action figure is a male non-human with a robot-like appearance due to the uniform and mask. The case is molded to hold the action figure.

The item would be considered a toy set as per GRI (General Rule of Interpretation) 3 (b) of the Harmonized Tariff Schedule of the United States. The essential character of the toy set is imparted by the action figure. Both the action figure and its case will be classified as a toy representing non-human creatures in Chapter 95 of the HTS. The sample will be returned, as requested.

The applicable subheading for the toy set (action figure and case) will be 9503.49.0025, Harmonized Tariff Schedule of the United States (HTS), which provides for “Toys representing animals or non-human creatures (for example, robots and monsters) and parts and accessories thereof: OtherToys.” 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.


Robert B. Swierupski

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