United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 2006 NY Rulings > NY M86142 - NY M86194 > NY M86180

Previous Ruling Next Ruling
NY M86180

September 13, 2006

CLA-2-95:RR:NC:2:224 M86180


TARIFF NO.: 9503.49.0000; 4823.90.6600; 8306.29.0000

Maria F. Borges
Hasbro, Inc.
200 Narragansett Park Drive
P.O. Box 200
Pawtucket RI 02862-0200

RE: The tariff classification of a Star Wars figures and accessories from China.

Dear Ms. Borges:

In your letter dated August 10, 2006, you requested a tariff classification ruling.

The subject merchandise involves two products you have identified as Star Wars Basic Figure Assortment 87500 and Star Wars Basic Figure, Coin and Coin Holder 87523. The first assortment includes a plastic, 3-¾ inch Star Wars action figure and a collectable aluminum medallion. Assortment 87523 consists of the same Star Wars toy figure and medallion of assortment 87500 and, in addition, a coin holder made of heavy stock paperboard and measuring approximately 57 inches by 11 inches. The holder can hold up to 80 collectable Star Wars collectable medallions. The sample will be returned at your request.

Classification of merchandise under the Harmonized Tariff Schedule of the United States (HTSUS) is governed by the General Rules of Interpretation (GRIs), taken in order. GRI 1 provides that the classification is determined first in accordance with the terms of the headings and any relative section and chapter notes. If GRI 1 fails to classify the goods, and if the heading and legal notes do not otherwise require, the remaining GRIs are applied taken in order.

Regarding the sample labeled assortment 87500, there is no one heading or subheading in the tariff schedule that covers all the components of the assortment in combination. Therefore, GRI 1 cannot be used as a basis for classification. GRI 3(b) states, in part, that goods put up in sets for retail sale shall be classified as if consisting of the component that gives them their essential character. We are of the opinion that this sample assortment is a set for tariff purposes. Further, we conclude that the toy figure imparts the essential character to the whole good.

Under authority of GRI 3(b), the Star Wars Basic Figure Assortment 87500 is provided for as a toy in heading 9503 of the HTSUS. It is specifically classifiable in subheading 9503.49.0000, HTSUS, which provides for “Other toysToys representing animals or non-human creatures (for example, robots and monsters) and parts and accessories thereof: Other.” The rate of duty is free.

Turning our attention to the described assortment 87523, there is no specific heading that refers to this product assortment in its completed form even when considering GRI 3(b) which refers to goods put up in sets. We have concluded that the article under consideration is merely a group of separate components that are packaged together as an amusement and collectable novelty item. Based thereon, we have concluded that the components are separately dutiable in accordance with GRI 1.

Accordingly, the applicable subheading for the Star Wars toy figure will be 9503.49.0000, HTSUS, which provides for “Other toysToys representing animals or non-human creatures (for example, robots and monsters) and parts and accessories thereof: Other.” The rate of duty will be free.

The applicable subheading for the coin holder component of this product assortment will be 4823.90.6600, HTSUS, which provides for other paper, paperboard, cellulose wadding and webs of cellulose fibers, cut to size or shape; other articles of paper pulp, paper, paperboard, cellulose wadding or webs of cellulose fibers: other: other. The rate of duty will be free.

The subheading for the collectable Star Wars aluminum medallion will be 8306.29.0000, HTSUS, which provides for statuettes and other ornaments, and parts thereof, of base metal, other. The rate of duty is free.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

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

Previous Ruling Next Ruling

See also: