CLA-2-83:S:N:N1:113 874900

Mr. Allen H. Kamnitz
Sharretts, Paley, Carter and Blauvelt
67 Broad Street
New York, NY 10004

RE: The tariff classification of zinc figurines from China

Dear Mr. Kamnitz:

In your letter dated May 29, 1992, you requested a tariff classification ruling. The merchandise is zinc figurines of popular comic book characters. The figurines are about 2 1/2 inches tall and 1 inch wide. They represent the Batman, the Penguin, the Catwoman, and a Penguin Commando. They are designed to be sold to collectors.

The applicable subheading for the figurines will be 8306.29.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for statuettes and other ornaments of base metal. The rate of duty will be 5% ad valorem.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,

Jean F. Maguire
Area Director
New York Seaport