CLA-2-95:S:N:N3D:225-851344
Mr. Dan Eschenbrenner
Fritz Companies, Inc.
9401 Koenig Circle Dr.
Berkley, Mo. 63134
RE: The tariff classification of dolls and non-human creatures
from China.
Dear Mr. Eschenbrenner:
In your letter dated April 4, 1990, on behalf of What Goes
Around Comes Around Productions Ltd., you requested a tariff
classification ruling.
Submitted with your request were five prototype sample
figures. All of the samples are approximately five inches tall,
are composed of some form of hard molded plastic and are
representations of comic book characters, either human or non-
human.
The first two samples are those that represent humans. The
first, known as "Thor", has totally human features and carries
his "Power Hammer". The second, known as the "Hobgoblin", also
has completely human features and is carrying what looks to be a
bat in his hands.
The remaining three samples are considered to be non-human
creatures. The first creature, "Doctor Doom" has a face, arms
and legs that appear to be metal, giving him a robotic
appearance. The second sample, known as "Iron Man", appears to
have a metallic body tone and robotic facial features. The final
sample, known as "Nightcrawler" has two-toed feet, three fingered
hands, a tail, pointed ears and slightly "Satanic" facial
features.
The applicable subheading for the two human dolls, "Thor"
and the "Hobgoblin", will be 9502.10.4000, Harmonized Tariff
Schedule of the United States (HTS), which provides for dolls,
representing only human beings: whether or not dressed: other:
not over 33cm in height. The duty rate will be 12 percent ad
valorem.
The applicable subheading for the three non-human creatures,
"Doctor Doom", "Iron Man" and "Nightcrawler", will be
9503.49.0020, Harmonized Tariff Schedule of the United States
(HTS), which provides for toys representing animals or non-human
creatures: other: other. The duty rate will be 6.8 percent ad
valorem.
This ruling is being issued under the provisions of Section
177 of the Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry
documents filed at the time this merchandise is imported. If the
documents have been filed without a copy, this ruling should be
brought to the attention of the Customs officer handling the
transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport