N290633 N2 Ruling Active

The tariff classification of three-dimensional character figures from China

Issued October 20, 2017 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9503.00.0073

Headings: 9503

Product description

Illustrations and descriptions of 5 three-dimensional character figures were received with your inquiry. The figures measure approximately 12” tall and are constructed of ABS and PVC plastics as well as natural and synthetic fabrics. The fully-articulated poseable figures depict characters from film and television. The products referred to in your request include Mr. Spock, SKU STR-0069, Captain Kirk, SKU STR-0071, Dr. McCoy, SKU STR-0106, all from the original Star Trek series, Captain Picard, SKU-0067, from Star Trek: The Next Generation and Malcolm Reynolds, SKU FFY-0202, from the Firefly series. The figures are sold with removable hands and can be manipulated to grasp weapons and instruments which are also included. The item is marketed and sold purely for its amusement factor.

CBP rationale

The applicable subheading for the three-dimensional character figures will be 9503.00.0090, 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.

Full text

N290633 October 20, 2017 CLA-2-95:OT:RR:NC:N4:424 CATEGORY: Classification TARIFF NO.: 9503.00.0073 Mr. John Fuller Fox Rothschild LLP 2000 Market Street, 20th Floor Philadelphia, PA 19103 RE: The tariff classification of three-dimensional character figures from China Dear Mr. Fuller: In your letter dated September 26, 2017, you requested a tariff classification ruling on behalf of Quantum Mechanix, Inc. Illustrations and descriptions of 5 three-dimensional character figures were received with your inquiry. The figures measure approximately 12” tall and are constructed of ABS and PVC plastics as well as natural and synthetic fabrics. The fully-articulated poseable figures depict characters from film and television. The products referred to in your request include Mr. Spock, SKU STR-0069, Captain Kirk, SKU STR-0071, Dr. McCoy, SKU STR-0106, all from the original Star Trek series, Captain Picard, SKU-0067, from Star Trek: The Next Generation and Malcolm Reynolds, SKU FFY-0202, from the Firefly series. The figures are sold with removable hands and can be manipulated to grasp weapons and instruments which are also included. The item is marketed and sold purely for its amusement factor. The applicable subheading for the three-dimensional character figures will be 9503.00.0090, 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 https://hts.usitc.gov/current. 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 Roseanne Murphy at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division

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