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NY K85523

May 21, 2004
CLA-2-39:RR:NC:SP:221 K85523


TARIFF NO.: 3926.40.0000; 9502.10.0060; 9503.90.0080

Ms. Francene C. Hinds
JAV International Inc.
500 Ocean Avenue
East Rockaway, NY 11518-1235

RE: The tariff classification of character bottle toppers from China.

Dear Ms. Hinds:

In your letter dated April 26, 2004, on behalf of M.Z.B. Accessories, you requested a tariff classification ruling.

Three samples were submitted with your request. All are overcaps designed to be placed on top of a bottle such as a bottle of shampoo or of bubble bath. The toppers are not caps themselves. They are not threaded and they do not function to seal or close the bottle. Rather, they are decorative articles that fit over the cap. All are molded of plastics. Style B0329 is a figure of SpongeBob SquarePants sitting in a bathtub and holding a bubble wand. It possesses independent play value aside from its use as a cap topper. Style B0410 is a full figure representation of Dora the Explorer, sitting atop some greenery. Style B0259 is a topper that represents just the top half of a Teenage Mutant Ninja Turtle. It is not a full figure representation of the Ninja turtle character.

The applicable subheading for style B0329, SpongeBob SquarePants character topper, will be 9503.90.0080, Harmonized Tariff Schedule of the United States (HTS), which provides for other toys; reduced-size ("scale") models and similar recreational models, working or not; puzzles of all kinds; parts and accessories thereof: other: other. The rate of duty will be free.

The applicable subheading for style B0410, Dora the Explorer character topper, will be 9502.10.0060, 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 style B0259, the Ninja Turtle Topper, will be 3926.40.0000, HTS, which provides for other articles of plastics: statuettes and other ornamental articles. The rate of duty will be 5.3 percent ad valorem.

Importations of these toppers might be subject to the provisions of Section 133 of the Customs Regulations if they copy or simulate a registered trademark, trade name or copyright recorded with the United States Customs Service. If you are an authorized importer of the product we recommend notifying your local Customs office prior to importation.

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 Joan Mazzola at (646) 733-3023.


Robert B. Swierupski

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