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NY I89642

December 31, 2002

CLA-2-95:RR:NC:SP:225 I89642


TARIFF NO.: 9502.10.0060; 9503.49.0000

Mr. Michael K. Tomenga
Neville Peterson LLP
1900 M Street, N.W.
Suite 850
Washington, D.C. 20036

RE: The tariff classification of two plastic toy figures from China.

Dear Mr. Tomenga:

In your letter dated December 23, 2002, on behalf of Creata Promotion USA, Inc., you requested a tariff classification ruling.

You submitted the following plastic toy figure samples identified as U.S. Wrin 08190-021, which are being returned to you as requested. The first toy figure, “Warrior with Silver Armor”, depicts a 4-1/4” heavy-set warrior flexing his muscular arms and wearing silver armor (helmet, a neck and shoulder guard and wrist guards) and a sleeveless, brown dress-like garment with a black belt and a pleated skirt, green tights and black boots. The character’s feet are bound together with black shackles. When the toy’s torso is pulled down, a spring mechanism inside the toy and connected to the neck causes the warrior to bow. The second toy figure, “Wind-Up Figure with a Golden Scepter”, depicts a 3” slim creature in a long flowing purple dress and matching hat with a large round pendant around its neck and a pink scarf that covers the face except for black skin around its yellow eyes. The creature has blue hands with four fingers and long blue ears protruding from its hat. The creature’s right arm is attached to the torso by a hinge enabling it to rotate, along with a golden scepter in its right hand. Underneath the left arm that is molded to the body, is a small key that, when wound-up, causes the creature to walk on its rectangular feet.

The applicable subheading for U.S. Wrin 08190-021, “Warrior with Silver Armor”, 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 dressedOther.” The rate of duty will be free.

The applicable subheading for U.S. Wrin 08190-021, “Wind-Up Figure with a Golden Scepter”, will be 9503.49.0000, HTS, which provides for “Toys representing animals or non-human creatures (for example, robots and monsters) and parts and accessories thereof: 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 Wong at 646-733-3026.


Robert B. Swierupski

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