CLA-2 CO:R:C:F 957196 GGD
Mr. Alan Muir
Jasman, Inc.
2591 Busse Road
Elk Grove Village, Illinois 60007
RE: Skeleton Action Figures; Toy Creatures and Accessories; Not
Other Toys Put Up in Sets
Dear Mr. Muir:
This letter is in response to your request of October 17,
1994, concerning the classification under the Harmonized Tariff
Schedule of the United States Annotated (HTSUSA), of toy skeleton
action figures and their accessories, imported from China. A
sample drawing and two photographs of the goods were submitted
with your request.
FACTS:
The imported skeleton figures measure approximately 3-1/2
inches in height, are comprised of injected, molded plastic, and
are set in motifs to represent soldiers, pirates, space
creatures, etc. Each retail package contains at least two action
figures; one spring-loaded accessory (measuring approximately 2-
3/4 inches in length), such as a bazooka, cannon, or mortar; and
at least two small toys that are fitted for the figures' hands,
such as pistols, rifles, swords, etc.
ISSUE:
Whether the merchandise is classified in subheading 9503.70,
HTSUS, as other toys put up in sets; or in subheading 9503.49,
HTSUS, as other toys representing non-human creatures, and
accessories thereof. -2-
LAW AND ANALYSIS:
Classification under the HTSUS is made in accordance with
the General Rules of Interpretation (GRIs). The systematic
detail of the harmonized system is such that virtually all goods
are classified by application of GRI 1, that is, according to the
terms of the headings of the tariff schedule and any relative
Section or Chapter Notes. In the event that the goods cannot be
classified solely on the basis of GRI 1, and if the headings and
legal notes do not otherwise require, the remaining GRIs may then
be applied. The Explanatory Notes (ENs) to the Harmonized
Commodity Description and Coding System, which represent the
official interpretation of the tariff at the international level,
facilitate classification under the HTSUS by offering guidance in
understanding the scope of the headings and GRIs.
As noted above, the merchandise essentially consists of
skeleton action figures and their toy armaments. Heading 9503,
HTSUS, applies to "other toys," i.e., all toys not specifically
provided for in the other headings of Chapter 95 (e.g., 9502 for
dolls representing only human beings). The ENs to heading 9503
indicate that the heading includes toys representing animals or
non-human creatures, even if possessing predominantly human
physical characteristics (e.g., angels, robots, devils,
monsters). It is Customs practice to consider toy
representations of skeletons - even though they represent human
skeletons - as creatures of the type described in subheading
9503.49, HTSUS (if other than stuffed).
The ENs to heading 9503 also indicate that the heading
encompasses tin soldiers and the like, and toy armaments. The
ENs state that certain articles (including toy arms and tin
soldiers) are often put up in sets. In HRL 950700, issued August
25, 1993, we discussed the circumstances in which particular
items may be classified in subheading 9503.70, as toys put up in
sets. We stated that the application of the toy set provision is
relatively straightforward when each item within a set would
individually be classified as a toy, as opposed to an assortment
consisting entirely of items which individually would be
classified elsewhere in the HTSUS. We further noted that
subheading 9503.70 encompasses a combination of two or more
mutually complementary, complete articles in a retail package,
the essential character of which is established by the
combination of the items, and not by any individual article in
the combination. No individual article should predominate over
any other in the combination. Although in this case, each
individual item would be classified as a toy, we find that the -3-
components are not complementary, and that the skeleton action
figures are clearly predominant. Classification of the
merchandise within subheading 9503.70, HTSUS, is therefore not
appropriate. The skeleton action figures are classified in
subheading 9503.49.0020, HTSUSA, which provides for both the toy
creatures and the accessory toys.
HOLDING:
The skeleton action figures are properly classified in
subheading 9503.49.0020, HTSUSA, the provision for "Other
toys...and accessories thereof: Toys representing animals or non-
human creatures...and accessories thereof: Other, Toys not having
a spring mechanism: Other." The applicable duty rate for entries
of this merchandise made through December 31, 1994, was 6.8
percent ad valorem. Under the tariff effective January 1, 1995,
the rate has been reduced to free.
Sincerely,
John Durant, Director
Commercial Rulings Division