The tariff classification of dolls and toys from China

NY 885040 May 7, 1993 CLA-2-95:S:N:N8:225 885040 CATEGORY: Classification TARIFF NO.: 9503.90.6000, 9502.10.4000 Mr. Michael K. Tomenga McKenna & Cuneo 1575 Eye Street, N.W. Washington, D.C. 20005 RE: The tariff classification of dolls and toys from China Dear Mr. Tomenga: In your letter dated April 14, 1993, you requested a tariff classifi- cation ruling on behalf of your client Simon Marketing, Inc. Four items were submitted with your inquiry. The first article is called "Dwarves on Hand-Car". The product consists of two dwarf figures permanently affixed to a plastic railroad hand- car. The figures are attached to either end of the hand lever, which moves up and down, when the vehicle is pushed. The article measures no more than 5 inches in length, 2 inches in width and 3 inches in height. The second item is referred to as a "Dwarf in Mining-Cart". The article depicts the head of a dwarf character bobbing up and down in a wooden cart filled with diamonds. The actual item is made of plastic with four free-wheeling wheels on a wire axle. A fifth wheel located beneath the cart is connected to a cam mechanism which causes the head of the dwarf to bob up and down when the vehicle is pushed. The item measures 2 inches in length, 2 inches in width and 1 1/4 inches in height. The next product, "Girl with Water Well", consists of a plastic molded figure of a woman and a plastic water well. The figure measures 3 1/2 inches in height and has painted on features. The doll is articulated at the neck, arms and waist. The water well is a separate stationary item accessorizing the doll. The two items are considered a set with the doll imparting the essential character. The last article is called a "Witch/Evil Queen Figure". This figure measures approximately 4 inches in height and is made of a molded plastic. The features of the doll have been painted on. Unique to this item is the ability to switch the character's upper torso, thereby, permitting the article to have a dual role. One configuration depicts a witch, in a black hat and dress, holding an apple. The other configuration represents a queen in a purple shirt, with a black cowl and white collar, holding a red bottle. The torso's are attached at opposite ends of a plastic post. When one form is exposed the other head and torso are hidden inside the doll's skirt. With a simple few snaps the head and torso may be changed to accomodate the other image. The applicable subheading for the "Dwarves on Hand-Car" and "Dwarf in Mining-Cart" will be 9503.90.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for other toys (except models), not having a spring mechanism. The duty rate will be 6.8 percent ad valorem. The applicable subheading for the "Girl with Water Well" and "Witch/Evil Queen Figure" 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. 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