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NY J86144

June 19, 2003

CLA-2-95:RR:NC:2:224 J86144


TARIFF NO.: 9503.49.0000

Mr. Stephen C. Liu
Pacific Century Customs Service
11099 S. La Cienega Blvd. #202
Los Angeles, CA 90045

RE: The tariff classification of a “Spiderman Bank with Digital Clock” from China.

Dear Mr. Liu:

In your letter dated June 4, 2003, you requested a tariff classification ruling, on behalf of Way Out Toys, your client.

You are requesting the tariff classification on an item that is described as a “Spiderman Bank with Digital Clock”. The Spiderman is about 12 inches tall and it is made mostly of plastic. The Spiderman figure is standing on a box that has a button to press and a drop slot for coins. When the user presses the button, or drops in a coin, the Spiderman will move and speak to amuse the child or adult. The clock is an inexpensive digital time-piece. Batteries are required for this item. You have not requested the return of your sample.

The Explanatory Notes to the Harmonized Tariff System provide guidance in the interpretation of the Harmonized Commodity Description and Coding System at the international level. Goods classifiable under GRI 3 (b) are classified as if they consisted of the material or component which gives them their essential character, which may be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the article. GRI 3 (c) provides that when goods cannot be classified by reference to GRI 3 (a) or 3 (b), they are classified in the heading that occurs last in numerical order among those which equally merit consideration.

This office considers the “Spiderman Bank with Digital Clock” a composite good for tariff classification purposes. No single component imparts the essential character, so the composite goods will be classified in accordance with GRI 3 (c). The heading for other toys representing non-human creatures appears last in numerical order among the competing headings which equally merit consideration therefore the product will be classified in Chapter 95 of the HTS as other toys representing non-human creatures.

The applicable subheading for the “Spiderman Bank with Digital Clock” 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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