The tariff classification of plastic dolls from China

NY 867631 November 4, 1991 CLA-2-95:S:N:N3D:225 867631 CATEGORY: Classification TARIFF NO.: 9502.10.4000 Mr. Michael K. Tomenga McKenna & Cuneo 1575 Eye Street, N.W. Washington, D.C. 20005 RE: The tariff classification of plastic dolls from China Dear Mr. Tomenga: In your letter dated October 3, 1991, you requested a tariff classification ruling on behalf of your client Alcone Promotion. The samples consist of four cartoon detective figures one of which is packaged with a free-wheeling surfboard vehicle. The dolls are made of injection molded polyvinyl chloride, HIPS or ABS, and will be spray and hand painted. Each figure's neck and legs are capable of being extended approximately one inch in length. The figures measure approximately 5 1/2 inches in height when fully extended. The arms and legs are jointed enabling the user to pose the figure in various positions. The toys will be individually packaged in a clear polybag with a color insert. The first character is referred to as "Detective with Propeller Hat". The figure, a representation of a man, has a long thin face and is dressed in a grey trench coat and hat. A plastic three-bladed helicopter propeller can be inserted into a hole in the top of his hat. Two poles, containing the controls for the propeller, extend down from the propeller to be inserted into the figure's hands. The second figure is known as "Detective with Inflated Trenchcoat". This character is depicted as wearing a black trenchcoat with a ballooning effect. The next character is called "Detective in Scuba Gear". This figure is depicted wearing an orange wet suit complete with mask, breathing apparatus and orange swimming fins. The detective will permanently be holding a flashlight in one hand and a fish in the other. The final item is known as "Detective on Surfboard". The article is composed of the detective figure, a four wheel surfboard and sail. The figure is depicted as wearing a yellow trench coat with a Hawaiian print, fluorescent green sunglasses, and a blue hat and gloves. The free-wheeling surfboard has a peg extending from the top for attachment of the detective figure. The detective will have a hole in his shoe for placement on the surfboard and a hole in his hat for attachment of the sail. The "Detective on Surfboard" is considered a set with the essential character imparted by the figure. The surfboard and sail serve as accessories to the figure. In your letter you claim that the figure, described above, is not designed to stand without the surfboard when the sail is attached to its head. However, the figure is capable of standing without the sail and surfboard and may ride the vehicle without the sail. Additionally, all the detective figures may be used interchangeably with the surfboard, sail and propeller. You cite several rulings in support of classifying the "Detective on Surfboard" under HTS 9503.70.8000 as a toy set. The articles covered by those rulings differ from the sample at issue here in that the figures were permanently molded in a seated position. This feature limits the play value of the figure when removed from its vehicle. You also suggest the article might fall under HTS 9503.90.6000 as a toy and cite NY ruling 865303. This ruling is for a figure which has "pegs protruding from the bottom which fit into depressions in the raft". In comparison, your figures have holes in their shoes which does not affect their ability to stand independently of the surfboard. The characters described above have significant play value aside from use with the surfboard. The applicable subheading for the dolls 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. Section 304 of the Tariff Act of 1930 as amended, states that all articles entering the commerce of the United States must be marked with the country of origin as permanently and conspicuously as the article will permit. The samples submitted to this office were found to be not legally marked. 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