The tariff classification of dolls, animals, creatures andtoys from China

NY 880176 December 8, 1992 CLA-2-95:S:N:N8:225 880176 CATEGORY: Classification TARIFF NO.: 9502.10.4000, 9503.49.0040, 9503.70.8000 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