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NY J83875

May 1, 2003

CLA-2-95:RR:NC:2:224 J83875


TARIFF NO.: 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 a plastic robot-like toy, with a comic book and 3-D glasses, from China.

Dear Mr. Tomenga:

In your letter dated April 23, 2003, you requested a tariff classification ruling, on behalf of Creata Promotions USA, Inc., your client.

The instant product will be comprised of a 4 ½- inch plastic robot-like toy and a comic book with 3-D glasses that are part of the same promotion and will be imported together in the same plastic bag. The 3-D glasses are necessary to read the comic book, and the comic book provides a story about the toy figure. The three items are considered a set with the essential character provided by the figure. The sample will be returned, as requested.

The figure in the set is a plastic robot-like toy that is translucent. The toy has movable arms and immobile legs, and the robot’s torso has a ribbed texture. The toys hollow head and a round lens that substitutes for the robot’s face are designed to simulate a cockpit. Because the comic book is written about the robot toy and the 3-D glasses enhance the quality of the comic book, they are considered to be part of the set with the robot toy imparting the essential character to the set.

The applicable subheading for the set comprised of the Translucent Robot-Like Toy, complete with Comic Book and 3-D Glasses, will be 9503.49.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for toys representing animals or non-human creatures...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 Tom McKenna at 646-733-3025.


Robert B. Swierupski

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