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NY N020438

December 20, 2007



TARIFF NO.: 3923.30.0090

Ms. Christina Yun
MZ Berger & Company
29-76 Northern Blvd.
Long Island City, NY 11101

RE: The tariff classification of the Spider-Man Decanter from China.

Dear Ms. Yun:

In your letter dated November 28, 2007, you requested a tariff classification ruling. The sample that you submitted is being returned as requested.

The Spider-Man Decanter is a decorative bottle that sits upside down on a base that you also refer to as a topper. The bottle, base and cap are molded of plastics. The bottle is roughly in the shape of a group of buildings with a high relief three-dimensional, but not full figure, Spider-Man appliqué glued to the front of the buildings. The base is embossed with the phrase “The Amazing Spider-Man.” The decanter will be imported empty and later filled with shampoo for retail sale.

You suggest classification in subheading 9503.00.0080 of the Harmonized Tariff Schedule of the United States (HTSUS), which provides for toys and dolls. However, the Spider-Man decanter is not a toy of chapter 95, but rather a novelty container. You reference NY ruling N009836, dated May 2, 2007, which classified a Dora the Explorer decanter as a doll of subheading 9503.00.0080. This Spider-Man decanter is distinguishable from the Dora container. The Dora container was a full figure three-dimensional hollow doll figure designed to be filled with bubble bath after importation. After the bubble bath was used up, the Dora container maintained its function as a decorative doll. The Spider-Man decanter is simply a novelty container with a three-dimensional Spider-Man decoration. See HQ ruling 962447, dated August 12, 1999, which ruled that a decorative Disney drinking cup topper was not a toy because it did not have inherent play value. Like that topper, this decanter presents a well-known character and is decorative in detail, color and design. However this decanter, like the Disney topper, does not have manipulative play value and is not principally designed for play or amusement.

The applicable subheading for the Spider-Man decanter will be 3923.30.0090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for articles for the conveyance or packing of goods, of plastics: carboys, bottles, flasks and similar articlesother. The rate of duty will be 3 percent ad valorem.

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/.

The sample decanter is marked "Made in China" in raised letters. This marking is acceptable only if the shampoo to be packaged in the decanters is also made in China. If the shampoo is made in any country other than China, then the marking is misleading, since the consumer may think that the container and its contents are both made in China. We suggest that you clarify the marking to show “Container Made in China.”

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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