The tariff classification of five action figure toys and cases from China.
Issued February 8, 2000 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 9503.49.0025
Headings: 9503
Product description
, your client. You are requesting the tariff classification on five plastic action figure toys and their cases. The five action figures and cases are identified as follows: No. 02122-000, 02122-006, 02122-012, 02122-018 and 02122-024. The toys are five action figures in uniforms and masks that give the toys a non-human, robot-like appearance. The action figure toys are dressed in five different colors of uniforms: red, pink, blue, yellow and green. The yellow and pink uniformed toys are female action figures while the red, blue and green uniformed toys are male action figures. The top portion of each case is color coordinated to match the uniform color of each action figure toy while the bottom portion of each case is silver in color. The items would be considered toy sets as per GRI (General Rule of Interpretation) 3 (b) of the Harmonized Tariff Schedule of the United States. The essential character of the toy sets is imparted by the action figure in each set. Both the action figure and the case of each of the five sets will be classified as toys representing non-human creatures in Chapter 95 of the HTS. The samples will be returned, as requested.
CBP rationale
The applicable subheading for the five toy sets (action figures and cases) will be 9503.49.0025, Harmonized Tariff Schedule of the United States (HTS), which provides for toys representing animals or non-human creatures (for example, robots and monsters) and parts and accessories thereof: Other…Toys.
Full text
NY F82573 February 8, 2000 CLA-2-95:RR:NC:2:224 F82573 CATEGORY: Classification TARIFF NO.: 9503.49.0025 Michael K. Tomenga Neville, Peterson & Williams 1233 20th Street, N.W. Suite 500 Washington, D.C. 20036 RE: The tariff classification of five action figure toys and cases from China. Dear Mr. Tomenga: In your letter dated January 28, 2000, you requested a tariff classification ruling, on behalf of Simon Marketing, Inc., your client. You are requesting the tariff classification on five plastic action figure toys and their cases. The five action figures and cases are identified as follows: No. 02122-000, 02122-006, 02122-012, 02122-018 and 02122-024. The toys are five action figures in uniforms and masks that give the toys a non-human, robot-like appearance. The action figure toys are dressed in five different colors of uniforms: red, pink, blue, yellow and green. The yellow and pink uniformed toys are female action figures while the red, blue and green uniformed toys are male action figures. The top portion of each case is color coordinated to match the uniform color of each action figure toy while the bottom portion of each case is silver in color. The items would be considered toy sets as per GRI (General Rule of Interpretation) 3 (b) of the Harmonized Tariff Schedule of the United States. The essential character of the toy sets is imparted by the action figure in each set. Both the action figure and the case of each of the five sets will be classified as toys representing non-human creatures in Chapter 95 of the HTS. The samples will be returned, as requested. The applicable subheading for the five toy sets (action figures and cases) will be 9503.49.0025, Harmonized Tariff Schedule of the United States (HTS), which provides for toys representing animals or non-human creatures (for example, robots and monsters) 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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