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NY J85119

May 30, 2003

CLA-2-95:RR:NC:SP:225 J85119


TARIFF NO.: 9503.70.0000

Ms. Lorianne Aldinger
Rite Aid Corporation
P.O. Box 3165
Harrisburg, PA 17105

RE: The tariff classification of an “Action Figure Play Set” from China.

Dear Ms. Aldinger:

In your letter dated May 21, 2003, you requested a tariff classification ruling.

You submitted a sample of an “Action Figure Play Set” identified as item #932457. The item consists of 3 plastic action figures and 3 plastic weapons. All of the muscular action figures measure approximately 6-1/2 inches in height x 2 inches in thickness x 4-1/2 inches from hand-to-hand and have freely articulated arms, legs, heads, and bend at the waist. The first action figure is dressed like a construction worker with a yellow hard hat, yellow vest, yellow safety gloves, kneepads, and large brown construction boots. The second action figure is dressed like a skydiver with a yellow facemask, gray parachute, yellow reserve parachute, black gloves, and large silver jump boots. The third action figure is dressed in green fatigues, a green helmet, green boots, and wears a backpack and a utility belt. The utility belt contains ammunition and a grenade. A pistol is strapped to his right knee. All of the action figures are packaged with a plastic toy weapon that measures approximately 2 inches in height x 1 inch in thickness x 5-1/2 inches in length, and fires a spring-loaded missile approximately 6 feet by depressing a button on top of the weapon. Although the weapons have pistol grips that can be fitted into the action figure’s hand and may be used in conjunction with the action figure, the weapons are also sized for a child’s hand. Therefore, the weapons are not merely doll accessories but separate toys in their own right and, when imported together packed for retail sale, will be classified as a set under subheading 9503.70. of the Harmonized Tariff Schedule of the United States.

The applicable subheading for the “Action Figure Play Set” identified as item #932457 will be 9503.70.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Other toys, put up in sets or outfits, and parts and accessories thereof.” 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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