CLA-2-95:S:N:N8:225 880176
Mr. Michael K. Tomenga
McKenna & Cuneo
1575 Eye Street, N.W.
Washington, D.C. 20005
RE: The tariff classification of dolls, animals, creatures and
toys from China
Dear Mr. Tomenga:
In your letter dated November 3, 1992, received in this
office on November 10, 1992, you requested a tariff
classification ruling on behalf of your client Alcone Sims
O'Brian.
Samples of the four plastic articles in question were
submitted with your inquiry. The first item is a toy
representation of a "Genie in Wheeled Lamp". The genie figure is
depicted as emerging from the top of a lamp. A wind-up spring
mechanism is located in the lamp which, when wound, moves the
lamp forward and the genie up and down.
The "Princess on Tiger" consists of a plastic female figure
sitting on a tiger. The princess is permanently molded in a
seated (side-saddle) position and is removable from the tiger.
She attaches to the tiger by means of a hole in the figure's base
and a peg which protrudes from the back of the tiger.
The "Boy on Wheeled Carpet" consists of a plastic male
figure, measuring 3 inches in height, standing on a plastic
oriental carpet. The carpet measures approximately 4 by 2
inches. The carpet has four wheels and a spring mechanism which
may be wound by rolling the vehicle backward. Upon release, the
carpet moves in a forward direction. The carpet has two
protruding pegs in the front to facilitate attachment of the male
figure and one protruding peg in the back permitting attachment
of the "Princess" figure who is sold with the "Tiger". The male
figure has one hole in each foot for placement on the carpet and
is capable of standing alone.
The last item is called a "Wizard with Wind-up Parrot". The
article resembles a male figure, standing 3 inches in height,
made of molded plastic. A wind-up parrot stands permanently on
the figure's left shoulder. The toy contains a spring mechanism
which is wound by means of turning the parrot. A button on the
back of the figure releases the wound spring, which causes the
parrot to spin.
The "Genie in Wheeled Lamp" is classifiable under GRI 3(b)
which states in part that "goods made up of different components,
which cannot be classified by reference to 3(a), shall be
classified as if they consisted of the material or component
which gives them their essential character". This office finds
the "Genie" imparts the essential character of the article.
Since the "Genie" is not a representation of a human figure it
will be classified as toys representing animals or non-human
creatures.
The "Princess on Tiger" toy will be classified according to
GRI 3(c) which states "when goods cannot be classified by
reference to 3(a) or 3(b), they shall be classified under the
heading which occurs last in numerical order among those which
equally merit consideration". Here we have two items with
independent play value whose essential character cannot be
determined. The competing headings are the doll provision for
the "Princess" in 9502 and the "Tiger" as a toy animal in 9503.
Having no essential character, the appropriate subheading for the
entire set must be found in heading 9503.
The "Boy on Wheeled Carpet" is a "set" for classification
purposes. There is a mutual dependency between the male figure
and the carpet. The male figure has holes in his feet for
attachment to the carpet which does not affect his ability to
stand independently of the carpet. The figure has significant
play value aside from use with the carpet. In addition, the
carpet may be played with alone or by attaching the "Princess"
figure which has a dual use with the "Tiger" or the carpet.
However, unlike the "Princess" whose awkward sitting position
limits her play value, the "Boy" dominates the set.
The "Wizard with Wind-up Parrot" is considered a composite
article
with the essential character imparted by the "Wizard". You
suggest that the essential character is imparted by the "Parrot"
because it has a wind-up feature. This feature alone, however,
is simply an enhancement to the "Wizard". An essential character
may be determined by its bulk, quantity, weight, value, or by the
role of a constituent material in relation to the use of the
goods. We have established the essential character of the item
to be the "Wizard" based upon its size in relation to the much
smaller "Parrot" sitting on the figure's shoulder.
The applicable subheading for the "Genie in Wheeled Lamp"
will be 9503.49.0040, Harmonized Tariff Schedule of the United
States (HTS), which provides for toys representing animals or
non-human creatures: having a spring mechanism: other. The duty
rate will be 6.8 percent ad valorem.
The applicable subheading for the "Princess on Tiger" will
be 9503.70.8000, Harmonized Tariff Schedule of the United States
(HTS), which provides for other toys, put up in sets or outfits,
and parts and accessories thereof: other: other. The duty rate
will be 6.8 percent ad valorem.
The applicable subheading for the "Boy on Wheeled Carpet"
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: not over 33 cm in height. The
duty rate will be 12 percent ad valorem.
The applicable subheading for the "Wizard with Wind-up
Parrot" 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: not over 33 cm in height.
The duty rate will be 12 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