The tariff classification for a “Male Glider Figure” and a “Plane with Pilot”, made in China.

PD G88700 April 11, 2001 CLA-2-95: D13 G88700 CATEGORY: Classification TARIFF NO.: 9502.10.0060; 9503.90.0000 Mr. Michael K. Tomenga Neville, Peterson & Williams 1233 20th Street N.W. Suite 500 Washington, DC 20036 RE: The tariff classification for a “Male Glider Figure” and a “Plane with Pilot”, made in China. Dear Mr. Tomenga; In a letter dated March 21, 2001, you requested a tariff classification ruling on behalf of your client Simon Marketing, Inc. Two samples were provided. Sample #1, is identified as Wrin No 02967-018A, “Blue Male Action Figure with Yellow Wings and a Blue Glider”. This article is a representation of a muscular male figure, approximately 4” in height, wearing a blue and gray uniform, orange helmet, blue sunglasses and an orange belt with pouches. There is an orange parachute molded to the figure’s back. Attached to the character's arms, which move up and down, are yellow plastic wings. Also enclosed with the article is a blue plastic glider that has two openings to hold the figure upright on it’s feet. The applicable subheading for Wrin No 02967-018A, the “Blue Male Action Figure with Yellow Wings will be 9502.10.0060, Harmonized Tariff Schedule of the United States (HTS), which provides Dolls representing only human beings and parts and accessories thereof: Dolls whether or not dressed, Other. The rate of duty will be free. Sample #2, is identified as Wrin No 02967-018B, “Orange and Off-White Plane with a Pilot”. This article is a plastic plane approximately 5” long with a wingspan of approximately 5.5”. The plane has orange wings with simulated extendable wheels and an off-white fuselage that has three operating plastic wheels. The plane has a blue cockpit canopy which opens revealing a partial pilot figure. The pilot is wearing a green uniform with a red bandanna and has blonde spiky hair. The applicable subheading for Wrin No 02967-018B, the “Orange and Off-White Plane with a Pilot” will be 9503.90.0000, Harmonized Tariff Schedule of the United States (HTS), which provides Other toys; reduced-size (“Scale”) models and similar recreational models, working or not... 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). If you have any questions regarding the ruling, contact Field National Import Specialist John Fox at 207-771-3616 or National Import Specialist Alice Wong at 212-637-7028. 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. Your samples are being returned under a separate cover. Sincerely, Jeffrey R. Walgreen Port Director Portland, Maine