The tariff classification of dolls, animal figures and toys from China

NY B81215 February 4, 1997 CLA-2:RR:NC:SP:225 B81215 CATEGORY: Classification TARIFF NO.: 9502.10.0020; 9503.90.0030; 9503.49.0020 Mr. Robert F. Seely Katten Muchin & Zavis 525 West Monroe St. Suite 1600 Chicago, Illinois 60661-3693 RE: The tariff classification of dolls, animal figures and toys from China Dear Mr. Seely: In your letter dated January 13, 1997 you requested a tariff classification ruling on behalf of your client M-B Sales. The first item is called "Aladdin Figurine with Magic Carpet and Ball." This product will include a plastic molded representation of the character "Aladdin" from the Walt Disney movie "Aladdin and the King of Thieves", a two piece magic carpet and two plastic half-spheres. The "Aladdin" figure is portrayed in a sitting position with legs and arms folded. He measures 1 1/2 inches in height. The magic carpet, made of plastic, comes in two separate pieces that interlock to form a complete article. The plastic half-spheres snap together to form a hollow ball which encapsules the figure and carpet pieces inside. The "Jasmine Figurine with Magic Carpet and Ball" consists of a plastic molded figure, a two piece magic carpet and two plastic half-spheres. The figure is designed to represent the character "Jasmine" from the same movie. This figure is also depicted in a sitting position with legs and hands folded. She measures approximately 1 1/2 inches in height. Her magic carpet is made of plastic and comes in two separate pieces that interlock to form a whole. The plastic half-spheres snap together to form a hollow sphere which accomodates the figure and carpet pieces inside. Another Disney character, "Cassim Figurine and Ball" includes a standing plastic figure and two half-spheres. The figure is made in two molded, plastic, segments which attach at the waist. When assembled, the character measures approximately 2 1/2 inches in height. His two body parts will be placed inside the two half-spheres which snap together forming a hollow ball. The next article is called "Genie Figurine and Ball." It is composed of five pieces in all. The "Genie" character is made of plastic and will be imported unassembled in three pieces which include the "Genie's" front upper torso, back upper torso and base that resembles a cloud of smoke. When assembled, the figure stands approximately 2 inches in height. The figure will be imported inside the closed plastic half-spheres. Finally, the "Abu with Basket and Ball" article consists of a plastic monkey figure, plastic basket and two plastic half-spheres. The monkey is molded in a squatting position on a round base which also serves as the lid of a plastic basket with which he is imported. The figure measures approximately 1 inch in height on its base. When the lid, which also serves as a base for the monkey, is placed on top of the basket the monkey figure is hidden inside. The lid may also be inverted to portray the monkey sitting on top of the basket. All the pieces will be enclosed within the two plastic half-spheres. According to your letter, upon importation, the goods are not retail packed. After importation, each ball (with toy figures inside) will be coated with edible chocolate, wrapped in foil and individually packaged in a retail-size cardboard box for sale in the United States. This ruling addresses the classification of the components in the condition in which they will be imported (which is not retail packed). The classification of merchandise under the HTS is governed by the General Rules of Interpretation (GRI'S). GRI 1 of the HTS, states in part that "for legal purposes, classification shall be determined according to the terms of the headings and any relative section or chapter notes...". The Explanatory Notes, which represent the official interpretation of the HTS at the international level, for GRI 3(b) define "goods put up in sets for retail sale." Such goods: (a) consist of at least two different articles that are classifiable in different headings, (b) consist of products put up together to meet a particular need or carry out a specific activity, and (c) are put up in a manner suitable for sale directly to users without repacking. The described components do not meet criteria b and c and therefore, fail to qualify as a set for tariff classification purposes. Therefore, each item must be separately classified. The applicable subheading for the "Cassim" (GRI 2), "Aladdin" and Jasmine" (GRI 1) figures will be 9502.10.0020, Harmonized Tariff Schedule of the United States (HTS), which provides for dolls representing only human beings and parts and accessories thereof: whether or not dressed: other: not over 33 cm in height. The rate of duty will be free. The applicable subheading for the plastic "Basket", "Magic Carpet" (GRI 2) and "Balls" (GRI 3a) will be 9503.90.0030, Harmonized Tariff Schedule of the United States (HTS), which provides for other toys (except models), not having a spring mechanism. The rate of duty will be free. The applicable subheading for the "Genie" (GRI 2) and "Abu" (GRI 1) figures will be 9503.49.0020, Harmonized Tariff Schedule of the United States (HTS), which provides for toys representing animals or non-human creatures: other: toys not having a spring mechanism: other. 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 Alice J. Wong at 212-466-5538. Sincerely, Gwenn Klein Kirschner Chief, Special Products Branch National Commodity Specialist Division