A87406 A8 Ruling Active

The tariff classification of four plastic cartoon figures from China.

Issued September 13, 1996 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9503.49.0020, 9502.10.0020

Headings: 9502, 9503

Product description

, your client. You are requesting the tariff classification on four plastic toys. The first item represents a cartoon Martian figure. The figure is standing on a basketball which is inserted into a tube connected to a wheeled platform. When the platform is rolled, the Martian bobs up and down. The second item depicts a cartoon female rabbit dressed in a white gym uniform, holding a basketball, and standing on a wheeled platform. When the platform is moved the rabbit figure turns in circles. The third item depicts a blue bird-like cartoon figure wearing a long purple coat. The coat has two openings, one at the middle and one at the bottom of the coat. The figure is standing on a wheeled platform. When the platform is rolled the head and neck bob up and down. The rolling motion also causes "eyeballs" to show through the openings in the figure's coat. The fourth item is described as a green, muscle-bound cartoon monster figure. The figure, which is predominantly human in appearance, is wearing a basketball uniform and gym shoes. He is standing on a wheeled platform. When the platform is moved the arms and shoulders shake from side to side in a blocking motion.

CBP rationale

a basketball, and standing on a wheeled platform. When the platform is moved the rabbit figure turns in circles. The third item depicts a blue bird-like cartoon figure wearing a long purple coat. The coat has two openings, one at the middle and one at the bottom of the coat. The figure is standing on a wheeled platform. When the platform is rolled the head and neck bob up and down. The rolling motion also causes "eyeballs" to show through the openings in the figure's coat. The fourth item is described as a green, muscle-bound cartoon monster figure. The figure, which is predominantly human in appearance, is wearing a basketball uniform and gym shoes. He is standing on a wheeled platform. When the platform is moved the arms and shoulders shake from side to side in a blocking motion. The applicable subheading for the Martian figure, the female rabbit basketball player, and the purple-coated creature will be 9503.49.0020, Harmonized Tariff Schedule of the United States (HTS), which provides for "Other toys;...and accessories thereof: Toys representing animals or non-human creatures...and parts and accessories thereof: Other...Toys not having a spring mechanism: Other". The rate of duty will be free. The applicable subheading for the green "monster" will be 9502.10.0020, 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 rate of duty will be free.

Full text

NY A87406 September 13, 1996 CLA-2-95:RR:NC:FC:224 A87406 CATEGORY: Classification TARIFF NO.: 9503.49.0020; 9502.10.0020 Brian J. O'Shea McKenna & Cuneo, L.L.P. 1900 K Street, N.W. Washington, D.C. 20006 RE: The tariff classification of four plastic cartoon figures from China. Dear Mr. O'Shea: In your letter dated September 09, 1996, you requested a tariff classification ruling, on behalf of Simon Marketing,Inc., your client. You are requesting the tariff classification on four plastic toys. The first item represents a cartoon Martian figure. The figure is standing on a basketball which is inserted into a tube connected to a wheeled platform. When the platform is rolled, the Martian bobs up and down. The second item depicts a cartoon female rabbit dressed in a white gym uniform, holding a basketball, and standing on a wheeled platform. When the platform is moved the rabbit figure turns in circles. The third item depicts a blue bird-like cartoon figure wearing a long purple coat. The coat has two openings, one at the middle and one at the bottom of the coat. The figure is standing on a wheeled platform. When the platform is rolled the head and neck bob up and down. The rolling motion also causes "eyeballs" to show through the openings in the figure's coat. The fourth item is described as a green, muscle-bound cartoon monster figure. The figure, which is predominantly human in appearance, is wearing a basketball uniform and gym shoes. He is standing on a wheeled platform. When the platform is moved the arms and shoulders shake from side to side in a blocking motion. The applicable subheading for the Martian figure, the female rabbit basketball player, and the purple-coated creature will be 9503.49.0020, Harmonized Tariff Schedule of the United States (HTS), which provides for "Other toys;...and accessories thereof: Toys representing animals or non-human creatures...and parts and accessories thereof: Other...Toys not having a spring mechanism: Other". The rate of duty will be free. The applicable subheading for the green "monster" will be 9502.10.0020, 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 rate of duty will be free. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Thomas A. McKenna at 212-466-5475. Sincerely, Roger J. Silvestri Director National Commodity Specialist Division

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