CBP Ruling B81378 — The tariff classification of a pewter character figure from China

Tariff classification

Headings: 9502

Product description

The submitted sample is a "Superman" collectible figure permanently affixed to a die-cast metal display stand, packaged in a window box, with a certificate of authenticity. The figure is molded entirely of pewter and stands approximately 7.62 cm in height on its base. The item portrays the comic book character "Superman" and is recognizable as a male figure in costume. The product meets the requirements for classification as a doll in Chapter 95. This ruling pertains only to the classification of the subject article and does not apply to the entire "Comic Book Champion" series of figures. Note that distinctions are made in the tariff schedule between figures representing human beings and those representing non-human creatures or animals. Only the provision for dolls incorporates an intention of use both for decorative and amusement purposes. A review of your client's complete product line is required to properly judge specific features of the characters within the collection. Your sample is being returned as requested.

CBP rationale

The applicable subheading for the "Superman - Comic Book Champions" figure 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.

Full text

NY B81378 February 5, 1997 CLA-2:RR:NC:SP:225 B81378 CATEGORY: Classification TARIFF NO.: 9502.10.0020 Mr. Ulice Payne, Jr. Reinhart, Boerner, Van Deuren, Norris & Rieselbach, S.C. 1000 North Water Street P.O. Box 92900 Milwaukee, Wisconsin 53202-0900 RE: The tariff classification of a pewter character figure from China Dear Mr. Payne: In your letter dated January 20, 1997 you requested a tariff classification ruling on behalf of your client Racing Champions, Inc. The submitted sample is a "Superman" collectible figure permanently affixed to a die-cast metal display stand, packaged in a window box, with a certificate of authenticity. The figure is molded entirely of pewter and stands approximately 7.62 cm in height on its base. The item portrays the comic book character "Superman" and is recognizable as a male figure in costume. The product meets the requirements for classification as a doll in Chapter 95. This ruling pertains only to the classification of the subject article and does not apply to the entire "Comic Book Champion" series of figures. Note that distinctions are made in the tariff schedule between figures representing human beings and those representing non-human creatures or animals. Only the provision for dolls incorporates an intention of use both for decorative and amusement purposes. A review of your client's complete product line is required to properly judge specific features of the characters within the collection. Your sample is being returned as requested. The applicable subheading for the "Superman - Comic Book Champions" figure 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. 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

View original on CBP CROSS →