The tariff classification of a plastic doll and animals from China

NY 860072 February 22, 1991 CLA-2-95:S:N:N3D:225 860072 CATEGORY: Classification TARIFF NO.: 9502.10.4000, 9503.49.0020 Ms. Kristine A. Quigley Total Logistics Resource, Inc. P.O. Box 30419 5362 N.E. 112th Avenue Portland, OR 97230 RE: The tariff classification of a plastic doll and animals from China Dear Ms. Quigley: In your letter dated January 15, 1991, you requested a tariff classification ruling. This letter will be given confidential treatment based on the facts you supplied to support your claim for exemption from disclosure. The samples submitted are prototype characters from the Disney movie "101 Dalmatians". The first item, known as "Cruella De Vil", stands approximately 4 inches tall. The figure resembles a woman in appearance, with articulated head and limbs. Her features and clothes will be painted on. Her body is made of Acrylonitrile Butadiene Styrene (ABS) and her head and limbs are made of Polyvinyl Chloride (PVC). The second article, known as "Pongo", stands approximately 3 and 3/4 inches in height and 4 inches in length. "Pongo" depicts a Dalmatian dog with articulated head and legs. His body is made of ABS and his head and legs are PVC. The final article, known as "Colonel & Sergeant Tibs", stands approximately 2 1/2 inches in height and 3 1/2 inches in length. "Sergeant Tibs" resembles a cat, which is permanently affixed to the back of "Colonel", a dog. The dog's body is made of ABS with articulated head and legs made of PVC. The cat is made of PVC. Your samples are being returned as requested. The applicable subheading for "Cruella De Vil" 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 33 cm in height. The duty rate will be 12 percent ad valorem. The applicable subheading for "Pongo" and "Colonel & Sergeant Tibs" will be 9503.49.0020, HTS, which provides for toys representing animals or non-human creatures: other: toys not having a spring mechanism: 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