The tariff classification of dolls and a plastic horse from China

NY 809470 May 16, 1995 CLA-2-95:S:N:N8:225 809470 CATEGORY: Classification TARIFF NO.: 9502.10.0020; 9503.49.0020 Mr. Brian J. O'Shea McKenna & Cuneo 1575 Eye Street, N.W. Washington, D.C. 20005 RE: The tariff classification of dolls and a plastic horse from China Dear Mr. O'Shea: In your letter dated April 17, 1995, you requested a tariff classification ruling on behalf of your client Simon Marketing, Inc. Five samples were submitted with your inquiry. The first item, WRIN No. 5961-27, is referred to as "Lifeguard Figure with Seashore Stand". The plastic figure stands 11.5 cm in height and has long blonde fibrous hair with white skin tone. She is articulated at the shoulders and waist. Clothing is painted on the doll to represent a white tee shirt, red jacket and blue shorts over red knee-length pants. Also depicted is a white whistle worn around the doll's neck. Permanently molded to her right hand is a pair of binoculars. A plastic base, bearing the figure of a dolphin, serves as a doll stand and will be included in the retail polybag. The figure is incapable of standing independently without the plastic base. The second article, WRIN No. 5961-48, "Lifeguard Figure with Seashore Stand" is designed exactly the same as the doll des- cribed above with the exception of having black hair and a black skin tone. WRIN No. 5961-39, "Ice Skater Figure with Blue Platform", depicts a woman, of black skin tone, ice skating. The plastic figure, measuring 11.5 cm in height, is articulated at the shoulders and waist. Her clothing is painted on to represent a green fitted bodysuit with pink flaired skirt. The doll's legs are fixed in a permanent stance where one leg is straight and the other is uplifted high in the air toward the back. The figure's right foot fits securely into a section of the platform that is connected to a gear mechanism. The gear mechanism may be activated by turning a wheel located on the side of the platform. This manipulation causes the figure to spin around as if dancing on the ice. The next item, WRIN No. 5961-03, is a "Dance Figure with Detachable Green Stand". The figure is that of a woman with long blonde hair measuring 11.5 cm in height. Her painted outfit consists of a pink and yellow jumper with flaired skirt, pink tights and yellow boots. The doll is articulated at the shoulders and waist. She may be inserted into a plastic base which contains a plastic gear mechanism with protruding lever. When the lever is pushed, the action causes the doll's upper torso to swivel from left to right. This movement is intended to represent a form of dancing. Finally, we have WRIN No. 5961-15, "Girl and Horse Combin- ation". This item consists of a plastic molded horse with female rider. The figure and horse are molded together and therefore are inseparable. The figure has long, blonde, fibrous hair neatly styled in a single braid. She wears painted on clothing which includes a pink shirt, beige jacket, purple pants and purple hat. She sits atop the horse on a pink saddle and stirrups. The doll is articulated at the waist and each of the four legs of the horse are jointed. The applicable subheading for WRIN No.'s 5961-27 and 5961- 48, "Lifeguard Figure with Seashore Stand", WRIN No. 5961-39, "Ice Skater Figure with Blue Platform" and WRIN No. 5961-03, "Dance Figure with Detachable Green Stand" will be 9502.10.0020, Harmonized Tariff Schedule of the United States (HTS), which provides for dolls representing only human beings and parts and accessories thereof: whether or not dressed: other: not over 33 cm in height. The rate of duty will be free. The applicable subheading for WRIN No. 5961-15, "Girl and Horse Combination" will be 9503.49.0020, Harmonized Tariff Schedule of the United States (HTS), which provides for toys representing animals or non-human creatures: other: toys not having a spring mechanism: other. The rate of duty will be free. 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