CBP Ruling C84751 — The tariff classification of pewter character figures from China

Tariff classification

Headings: 9502

Product description

The subject samples, "Captain America," "The Hulk," "Spiderman" and "The Joker", are from the "Comic Book Champions" series. Each figure represents a character from assorted comic books. They are marketed as collectibles and are molded entirely of pewter. The figures stand approximately three and a half inches in height on their base and appear to be human representations. The characters are permanently affixed to a die-cast metal display stand. The metal stand sits permanently on a plastic base with a large rectangular backboard. Inserted in the backboard is a reproduced cover of the comic book which corresponds to the given character. A plate on the front of the metal display stand is printed with the name of the character and the date he was featured on the comic book cover pictured on the backboard. The figures and stand are packaged in a window box with a certificate of authenticity. Your samples are being returned under separate cover as requested.

CBP rationale

The applicable subheading for the "Comic Book Champions" noted above will be 9502.10.0060, Harmonized Tariff Schedule of the United States (HTS), which provides for dolls representing only human beings and parts and accessories thereof: dolls, whether or not dressed, other.

Full text

NY C84751 March 3, 1998 CLA-2-95:RR:NC:SP:225 C84751 CATEGORY: Classification TARIFF NO.: 9502.10.0060 Ms. Dawn Gentile KAT Import Brokers, Inc. 1310 East Grand Avenue El Segundo, CA 90245 RE: The tariff classification of pewter character figures from China Dear Ms. Gentile: In your letter dated January 10, 1998, received in this office on February 20, 1998, you requested a tariff classification ruling on behalf of Racing Champions. The subject samples, "Captain America," "The Hulk," "Spiderman" and "The Joker", are from the "Comic Book Champions" series. Each figure represents a character from assorted comic books. They are marketed as collectibles and are molded entirely of pewter. The figures stand approximately three and a half inches in height on their base and appear to be human representations. The characters are permanently affixed to a die-cast metal display stand. The metal stand sits permanently on a plastic base with a large rectangular backboard. Inserted in the backboard is a reproduced cover of the comic book which corresponds to the given character. A plate on the front of the metal display stand is printed with the name of the character and the date he was featured on the comic book cover pictured on the backboard. The figures and stand are packaged in a window box with a certificate of authenticity. Your samples are being returned under separate cover as requested. The applicable subheading for the "Comic Book Champions" noted above will be 9502.10.0060, Harmonized Tariff Schedule of the United States (HTS), which provides for dolls representing only human beings and parts and accessories thereof: dolls, whether or not dressed, 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, Robert B. Swierupski Director, National Commodity Specialist Division

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