D88035 D8 Ruling Active

The tariff classification of a non-human action figure assortment from China.

Issued February 18, 1999 by U.S. Customs and Border Protection.

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

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