The tariff classification of Batman and Joker figures from China

N042842 November 21, 2008 CLA-2-95:RR:E:NC:2:224 CATEGORY: Classification TARIFF NO.: 9503.00.0080 Mr. Thomas DiMascio DC Comics Warner Bros. Entertainment Company 1700 Broadway New York, NY 10019 RE: The tariff classification of Batman and Joker figures from China Dear Mr. DiMascio: In your letter dated October 27, 2008, you requested a tariff classification ruling. The merchandise that is the subject of this ruling request is identified as 4 inch PVC non-articulated Batman and Joker action figures. Color photographs of each figure, which are individually packaged, were submitted in lieu of samples. Both the Batman and Joker figures are three-dimensional, full-bodied replicas of the characters from “The Dark Knight” theatrical movie. These toys are designed for the amusement of children 14 years and up. The applicable subheading for the Batman and Joker figures will be 9503.00.0080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Tricycles, scooters, pedal cars and similar wheeled toys…dolls, other toys…puzzles of all kinds…parts and accessories thereof…Other.” The rate of duty will be free. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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 James Forkan at 646-733-3025. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division