The tariff classification of a Hulk Light-Up Key Chain toy from China

NY J86170 June 25, 2003 CLA-2-95:RR:NC:2:224 J86170 CATEGORY: Classification TARIFF NO.: 9503.49.0000 Ms. Ninette Pembleton MGA Entertainment, Inc 16730 Schoenborn St North Hills, CA 91343 RE: The tariff classification of a Hulk Light-Up Key Chain toy from China Dear Ms. Pembleton: In your letter dated June 12, 2003, you requested a tariff classification ruling. You are requesting the tariff classification on an item that is described as a Hulk Light-Up Key Chain, item # 259428. The Hulk toy figure is constructed of molded plastic and stands on a plastic base. The base has a button on its side panel that when pushed activates a light-up feature. The light shines up from the plastic base, creating an illumination effect. The design and construction of the product renders it impractical as a key chain because of the metal hook, not a metal key ring, that is attached to the Hulk figure. However it will serve very well as an object of entertainment for its user when attached to a backpack or a belt loop, etc. The proper classification will be in chapter 95 of the HTS as other toys representing non-human creatures. You have not requested the return of your sample. The applicable subheading for the Hulk Light-Up Key Chain toy, item # 259428, will be 9503.49.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for toys representing animals or non-human creatures...and parts and accessories thereof: 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 Tom McKenna at 646-733-3025. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division