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NY J82939




April 3, 2003

CLA-2-95:RR:NC:SP:225 J82939

CATEGORY: CLASSIFICATION

TARIFF NO.: 9502.10.0060; 9503.49.0000

Ms. Cari Grego
Dollar Tree Stores, Inc.®
500 Volvo Parkway
Chesapeake, VA 23320

RE: The tariff classification of a “Plastic Human/Frog Model Assortment” from China.

Dear Ms. Grego:

In your letter dated March 26, 2003, you requested a tariff classification ruling.

You submitted samples of a “Plastic Human/Frog Model Assortment” identified as SKU 131084. The Plastic Human Model consists of a standing three dimensional human body made of clear plastic that measures approximately 8 inches in height x 1 inch in width x 3-1/2 inches in length (from outstretched hand to outstretched hand). Inside the body are various colored internal organs (brain, heart, lungs, liver, stomach, kidney and intestines). The item is retail packed in plastic on a hanging cardboard blister card with a diagram of the human body on the back and the various organs identified. The Plastic Frog Model consists of a crouched three dimensional frog made of clear green plastic that measures approximately 2-1/4 inches in height x 2 inches in width x 5-1/2 inches in length. Inside the body are various colored internal organs (tongue, heart, central nervous system, stomach, lungs, intestines, etc.) The item is retail packed in plastic on a hanging cardboard blister card with a diagram of the frog on the back and the various organs identified. You indicate that the assortment will educate children regarding human and frog anatomy.

Although you suggest classification in 9503.70.0000, Harmonized Tariff Schedule (HTS), that tariff number is a set provision. In order to determine if the instant shipment qualifies as a set, we refer to The Explanatory Notes to the Harmonized Tariff System, which provides guidance in the interpretation of the Harmonized Commodity Description and Coding System at the international level. Explanatory Note (i) for Subheading 9503.70 states, in part, that “Sets are two or more different types of articles (principally for amusement), put up in the same packing for retail sale without repacking.”

The “Plastic Human/Frog Model Assortment” is not considered to be a set for tariff classification purposes since these goods are not “put up together” but retail packaged individually on a hanging blister card. The Plastic Human Model exclusively represents a full-bodied human being (not stuffed) and will be classified as a doll in Subheading 9502.10 of the HTS. The Plastic Frog Model is a full-bodied animal (not stuffed) and will be classified in Subheading 9503.49 of the HTS.

The applicable subheading for SKU 131084, Plastic Human Model, 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 SKU 131084, Plastic Frog Model, 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.

Sincerely,

Robert B. Swierupski
Director,

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