Tariff Classification of Base Metal (Zinc) Figures Revocation of New York Ruling Letter (NYRL) 874900

HQ 956407 August 26, 1994 CLA-2 CO:R:C:F 956407 K CATEGORY: Classification TARIFF NO.: 9502.10.4000 Mr. Allen H. Kamnitz Sharretts, Paley, Carter and Blauvelt 67 Broad Street New York, New York 10004 RE: Tariff Classification of Base Metal (Zinc) Figures Revocation of New York Ruling Letter (NYRL) 874900 Dear Sir: In response to your letter dated May 29, 1992, the Customs Service issued NYRL 874900, dated June 22, 1992, which held that certain figures of base metal were classified in subheading 8306.29.0000, Harmonized Tariff Schedule of the United States (HTSUS), as statuettes and other ornaments of base metal. This letter is to inform you that NYRL 874900 no longer reflects the views of the Customs Service and is revoked in accordance with section 177.9(d) of the Customs Regulations (19 CFR 177.9(d)). Pursuant to section 625, Tariff Act of 1930 (19 U.S.C. 1625), as amended by section 623 of Title VI (Customs Modernization) of the North American Free Trade Implementation Act, Pub. L. 103-182, 107 Stat. 2057, 2186 (1993), (hereinafter, section 625), notice of the proposed revocation of NYRL 874900 was published on July 20, 1994, in the Customs Bulletin, Volume 28, Number 29. The following represents our position. FACTS: In NYRL 874900, the merchandise is described as zinc figures of popular comic book characters. The figures are about 2-1/2 inches tall and 1 inch wide. They represent the Batman, the Penguin, the Catwoman, and a Penguin Commando. They were claimed to be designed for collectors. In addition to the description in the ruling letter, we were provided with samples of the Batman and the Penguin Commando. The Batman and the Penguin Commando contain permanently molded irregular circular stands approximately 1/8 inch in thickness which permits each figure to stand by itself. There -2- are no moveable parts. The figures are not designed to be attached to another item or to fit into another item such as a vehicle. These comic book characters are deemed to be representative of human beings wearing the garb of their characters. Therefore, they do not represent animals or other non-human creatures. ISSUE: The issue is whether the figures are classifiable as dolls, or as statuettes and other ornaments of base metal. LAW AND ANALYSIS: NYRL 874900, dated June 22, 1992, held that the figures of the Batman, the Penguin, Catwoman, and the Penguin Commando were classified under the provision for other statuettes and other ornaments of base metal, subheading 8306.29.0000, HTSUS, with duty at 5 percent ad valorem. NYRL 874900 no longer reflects the views of the Customs Service and is revoked. The General Rules of Interpretation (GRI's) taken in their appropriate order provide a framework for classification under the Harmonized Tariff Schedule of the United States (HTSUS). Most imported goods are classified by application of GRI 1, that is, according to the terms of the headings of the schedule and any relative section or chapter notes. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRI's may be applied, taken in order. The Explanatory Notes (EN's) to the Harmonized Commodity Description and Coding System, which represent the official interpretation of the tariff at the international level, facilitate classification under HTSUS by offering guidance in understanding the scope of the headings and GRI's. Subheading 9502.10.4000 provides for dolls, whether or not dressed, not over 33 cm in height, not stuffed and representing only human beings. The EN for heading 9502 states that "the heading includes not only dolls designed for the amusement of children, but also dolls intended for decorative purposes (e.g., boudoir dolls, mascot dolls), or for the use in Punch and Judy or marionette shows, or those of a caricature type." Further, the Explanatory Notes to Chapter 95, state that Chapter 95 "covers toys of all kinds whether designed for the amusement of children or adults." The chapter notes of the HTSUS and the EN do not preclude the classification of the base metal figures of the Batman, the Penguin, the Catwoman, and the Penguin Commando under the provision for dolls, whether or nor dressed, not over 33 cm in -3- height, not stuffed and representing only human beings, in subheading 9502.10.4000, HTSUS. Accordingly, we need not resort to the other GRI's to determine the classification of the figures in question. There is a series of rulings to support the classification of the figures as dolls. In NYRL 841282, dated May 25, 1989, figures 3 inches tall composed of polyvinyl chloride with clearly distinguished human features and molded on wearing apparel reflecting positions with the railroad were classified as dolls under subheading 9502.10.4000, HTSUS. In NYRL 535580, dated January 25, 1989, plastic molded figures 1-3/4 inches, if imported separately from a toy set, were held to be dolls. In NYRL 847931, dated January 8, 1990, 2-1/2 inch polyvinyl chloride "Peanuts" cartoon figures, "Charlie Brown" and "Lucy" with accessories such as a plastic tiller and wheelbarrow designed to be attached to the hands of the figures were classified on the basis of essential character (GRI 3(b)) as dolls and affirmed by Headquarters Ruling Letter (HRL) 086633, dated September 18, 1990, and reaffirmed by HRL 088895, dated March 22, 1993. In NYRL 855744, dated September 17, 1990, 3 inch and 4-1/2 inch plastic figures of comic book characters "Colossus", "Hulk", and "Wolverine" were classified as dolls. In NYRL 855794, dated September 24, 1990, 4 inch and 3-1/2 inch plastic figures of comic book characters "Daredevil" and "Scarlet Witch" were classified as dolls. In NYRL 833463, dated December 15, 1988, a 3 inch polyvinyl chloride figure of "Ronald McDonald" attached to a 2 inch star designed to glow in the dark was classified as a doll. In HRL 082001, dated February 13, 1990, 3-1/2 to 5 inch plastic molded figures of sports personalities attached to plastic bases were classified as dolls under subheading 9502.10.40, rather than as other toys under subheading 9503.49.0020, or as statuettes of plastics under subheading 3926.40.0000. See also our recent ruling, Customs Headquarters Ruling Letter 952807, dated March 30, 1994. HOLDING: The figures of base metal, the Batman, the Penguin, the Catwoman, and the Penguin Commando, as described above, are classifiable as dolls representing only human beings, whether or not dressed, not stuffed, and not over 33 cm in height, in subheading 9502.10.4000, HTSUS, dutiable at the general rate of 12 percent ad valorem. Pursuant to 19 CFR 177.9(d), NYRL 874900, dated June 22, 1992, is revoked. In accordance with section 625, this ruling will become effective 60 days from the date of its publication in the Customs Bulletin. Publication of rulings or decisions pursuant to section 625 does not constitute a change of practice or position -4- in accordance with section 177.10(c)(1), of the Customs Regulations (19 CFR 177.10(c)(1)). Sincerely, John Durant, Director Commercial Rulings Division