The tariff classification of a doll and non-human creaturesfrom China Dear Mr. Ranier:
Issued June 25, 1993 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 9503.49.0020, 9502.10.4000
Product description
The first item, number 80118.00, "Sandy Claws" is a puppet representing Santa as depicted in the upcoming movie "Nightmare Before Christmas". The figure measures approx- imately 30 cm in height. He is composed of a long textile, white, coat and hat, trimmed with imitation fur and a black belt. A molded plastic face features a long white beard and moustache. The fabric coat acts as a sleeve for one's hand to be inserted for use as a puppet. The head and arms may be manipulated by the user's fingers. The second product, number 80016.00, "Jack Skellington and Zero", are characters representing non-human creatures. The figure of "Jack Skelling-ton" measures approximately 48 cm in height. His head is round and features, in addition to large eyes and a diminutive nose, an unusually wide mouth with scar like indentations across the lip area, highlighting separated teeth. The torso will house a sound module which will be activated by pressing a button on the figure's jacket. The limbs are gaunt like in appearance and fashioned to exaggerated lengths. Included with "Jack" is a dog like creature named "Zero". The dog consists of an injection molded skeletal head and fabric sheet attached to the neck which comprises the body of the dog. The last item, number 80117.00, "Oogie Boogie" is a creature measuring approximately 34 cm in height. The figure is composed of woven fabric with facial features imprinted thereon. A compartment in the torso area, secured by means of hook and loop closure material, contains three molded plastic representations of insects. Although it is suggested that "Sandy Claws" is a representation of "Santa" this office does not find the item recognizable as "Santa Claus" as he is traditionally known. In HQ 952520 the ruling states that "Since the motif of an article is not dispositive of its classification only three dimensional forms of Santa Claus, identifiable as such upon importation, are classifiable within 9505 as festive articles". The above describ
CBP rationale
The applicable subheading for item number 80118.00, "Sandy Claws", 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 applicable subheading for item numbers 80016.00, "Jack Skellington and Zero", and 80117.00, "Oogie Boogie", will be 9503.49.0020, Harmonized Tariff Schedule of the United States (HTS), which provides for toys representing animals or non-human creatures: other: not having a spring mechanism: other.
Full text
NY 886808 June 25, 1993 CLA-2-95:S:N:N8:225 886808 CATEGORY: Classification TARIFF NO.: 9502.10.4000, 9503.49.0020 Mr. Dan Ranier Hasbro, Inc. 1027 Newport Avenue P.O. Box 1059 Pawtucket, Rhode Island 02862-1059 RE: The tariff classification of a doll and non-human creatures from China Dear Mr. Ranier: In your letter dated May 28, 1993, you requested a tariff classifi- cation ruling. Four samples were submitted with your inquiry. The first item, number 80118.00, "Sandy Claws" is a puppet representing Santa as depicted in the upcoming movie "Nightmare Before Christmas". The figure measures approx- imately 30 cm in height. He is composed of a long textile, white, coat and hat, trimmed with imitation fur and a black belt. A molded plastic face features a long white beard and moustache. The fabric coat acts as a sleeve for one's hand to be inserted for use as a puppet. The head and arms may be manipulated by the user's fingers. The second product, number 80016.00, "Jack Skellington and Zero", are characters representing non-human creatures. The figure of "Jack Skelling-ton" measures approximately 48 cm in height. His head is round and features, in addition to large eyes and a diminutive nose, an unusually wide mouth with scar like indentations across the lip area, highlighting separated teeth. The torso will house a sound module which will be activated by pressing a button on the figure's jacket. The limbs are gaunt like in appearance and fashioned to exaggerated lengths. Included with "Jack" is a dog like creature named "Zero". The dog consists of an injection molded skeletal head and fabric sheet attached to the neck which comprises the body of the dog. The last item, number 80117.00, "Oogie Boogie" is a creature measuring approximately 34 cm in height. The figure is composed of woven fabric with facial features imprinted thereon. A compartment in the torso area, secured by means of hook and loop closure material, contains three molded plastic representations of insects. Although it is suggested that "Sandy Claws" is a representation of "Santa" this office does not find the item recognizable as "Santa Claus" as he is traditionally known. In HQ 952520 the ruling states that "Since the motif of an article is not dispositive of its classification only three dimensional forms of Santa Claus, identifiable as such upon importation, are classifiable within 9505 as festive articles". The above described sample is not recognizable as "Santa Claus" as he is traditionally known. The figure simply depicts a man with a white beard, cloak and hat which does not prove dispositive that the item symbolizes "Santa Claus". Your samples are being returned as requested. The applicable subheading for item number 80118.00, "Sandy Claws", 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 item numbers 80016.00, "Jack Skellington and Zero", and 80117.00, "Oogie Boogie", will be 9503.49.0020, Harmonized Tariff Schedule of the United States (HTS), which provides for toys representing animals or non-human creatures: other: 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
Ruling history
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