10 newer rulings cite the same tariff codes.
Classification can shift over time. Review the more recent rulings below before relying on this one.
The tariff classification of a non-human action figure assortment from China.
Issued February 18, 1999 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardD8 D88035 (February 18, 1999)
Tariff classification
HTS codes: 9503.49.0025
Headings: 9503
GRI rules applied: GRI 3(b)
Product description
, your client. You are requesting the tariff classification on an item which is identified as item 10164, the Spawn Desiccator. Item 10164 is a non-human action figure representing a hideous creature named the Spawn Desiccator. The creature is equipped with an array of weaponry which is packaged with the main action figure. The action figure and all its weaponry, item 10164, will be classified as 9503.49.0025, since the Spawn Desiccator assortment is considered a GRI 3(b) set with the essential character imparted by the main non-human figure. The sample will be returned, as requested.
CBP rationale
The applicable subheading for the Spawn Desiccator will be 9503.49.0025, Harmonized Tariff Schedule of the United States (HTS), which provides for “Toys representing animals or non-human creatures.
Full text
NY D88035 February 18, 1999 CLA-2-95:RR:NC:2:224 D88035 CATEGORY: Classification TARIFF NO.: 9503.49.0025 Kathy Bartlett Norvanco Int’l. Inc. 21902 64th Ave. So. Kent, Washington 98032 RE: The tariff classification of a non-human action figure assortment from China. Dear Ms. Bartlett: In your letter dated January 28, 1999, you requested a tariff classification ruling, on behalf of TMP International Inc., your client. You are requesting the tariff classification on an item which is identified as item 10164, the Spawn Desiccator. Item 10164 is a non-human action figure representing a hideous creature named the Spawn Desiccator. The creature is equipped with an array of weaponry which is packaged with the main action figure. The action figure and all its weaponry, item 10164, will be classified as 9503.49.0025, since the Spawn Desiccator assortment is considered a GRI 3(b) set with the essential character imparted by the main non-human figure. The sample will be returned, as requested. The applicable subheading for the Spawn Desiccator will be 9503.49.0025, Harmonized Tariff Schedule of the United States (HTS), which provides for “Toys representing animals or non-human creatures...and parts and accessories thereof: Other...Toys.” 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 Tom McKenna at 212-637-7015. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
More rulings on the same tariff codes
Protest 2704-99-101967; "Troll Button Covers and Pencil Topper Trolls "
The tariff classification of a Chenille Blanket Bunny from Taiwan.
The tariff classification of four plastic wind-up robot cat toys from China.
The tariff classification of frames, flashlights, key rings, and toys from Hong Kong and Taiwan
The tariff classification of four plastic robot dog toys from China.
The tariff classification of five plastic toys with stands from China.
The tariff classification of four toys from China.
The tariff classification of a toy bookmark from China.
The tariff classification of three plastic toys representing cartoon characters from China.
The tariff classification of five plastic toys depicting animals from China.
Follow D88035
Get an email if this ruling is revoked or modified, or a newer ruling supersedes it.
One email per day at most. Confirm your address once, unsubscribe anytime.
Searching CBP rulings the smart way
Rulings are precedent. See which ones apply to your product: TariffLens semantically searches all 200,000+ CBP rulings and builds defensible classifications backed by ruling citations.