CLA-2 CO:R:C:F 956407 K
Mr. Allen H. Kamnitz
Sharretts, Paley, Carter and Blauvelt
67 Broad Street
New York, New York 10004
RE: Tariff Classification of Base Metal (Zinc) Figures
Revocation of New York Ruling Letter (NYRL) 874900
Dear Sir:
In response to your letter dated May 29, 1992, the Customs
Service issued NYRL 874900, dated June 22, 1992, which held that
certain figures of base metal were classified in subheading
8306.29.0000, Harmonized Tariff Schedule of the United States
(HTSUS), as statuettes and other ornaments of base metal. This
letter is to inform you that NYRL 874900 no longer reflects the
views of the Customs Service and is revoked in accordance with
section 177.9(d) of the Customs Regulations (19 CFR 177.9(d)).
Pursuant to section 625, Tariff Act of 1930 (19 U.S.C. 1625), as
amended by section 623 of Title VI (Customs Modernization) of the
North American Free Trade Implementation Act, Pub. L. 103-182, 107
Stat. 2057, 2186 (1993), (hereinafter, section 625), notice of the
proposed revocation of NYRL 874900 was published on July 20, 1994,
in the Customs Bulletin, Volume 28, Number 29. The following
represents our position.
FACTS:
In NYRL 874900, the merchandise is described as zinc figures
of popular comic book characters. The figures are about 2-1/2
inches tall and 1 inch wide. They represent the Batman, the
Penguin, the Catwoman, and a Penguin Commando. They were claimed
to be designed for collectors. In addition to the description in
the ruling letter, we were provided with samples of the Batman and
the Penguin Commando. The Batman and the Penguin Commando contain
permanently molded irregular circular stands approximately 1/8 inch
in thickness which permits each figure to stand by itself. There
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are no moveable parts. The figures are not designed to be attached
to another item or to fit into another item such as a vehicle.
These comic book characters are deemed to be representative of
human beings wearing the garb of their characters. Therefore, they
do not represent animals or other non-human creatures.
ISSUE:
The issue is whether the figures are classifiable as dolls,
or as statuettes and other ornaments of base metal.
LAW AND ANALYSIS:
NYRL 874900, dated June 22, 1992, held that the figures of
the Batman, the Penguin, Catwoman, and the Penguin Commando were
classified under the provision for other statuettes and other
ornaments of base metal, subheading 8306.29.0000, HTSUS, with duty
at 5 percent ad valorem. NYRL 874900 no longer reflects the views
of the Customs Service and is revoked.
The General Rules of Interpretation (GRI's) taken in their
appropriate order provide a framework for classification under the
Harmonized Tariff Schedule of the United States (HTSUS). Most
imported goods are classified by application of GRI 1, that is,
according to the terms of the headings of the schedule and any
relative section or chapter notes. In the event that the goods
cannot be classified solely on the basis of GRI 1, and if the
headings and legal notes do not otherwise require, the remaining
GRI's may be applied, taken in order. The Explanatory Notes (EN's)
to the Harmonized Commodity Description and Coding System, which
represent the official interpretation of the tariff at the
international level, facilitate classification under HTSUS by
offering guidance in understanding the scope of the headings and
GRI's.
Subheading 9502.10.4000 provides for dolls, whether or not
dressed, not over 33 cm in height, not stuffed and representing
only human beings. The EN for heading 9502 states that "the
heading includes not only dolls designed for the amusement of
children, but also dolls intended for decorative purposes (e.g.,
boudoir dolls, mascot dolls), or for the use in Punch and Judy or
marionette shows, or those of a caricature type." Further, the
Explanatory Notes to Chapter 95, state that Chapter 95 "covers toys
of all kinds whether designed for the amusement of children or
adults."
The chapter notes of the HTSUS and the EN do not preclude the
classification of the base metal figures of the Batman, the
Penguin, the Catwoman, and the Penguin Commando under the provision
for dolls, whether or nor dressed, not over 33 cm in
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height, not stuffed and representing only human beings, in
subheading 9502.10.4000, HTSUS. Accordingly, we need not resort
to the other GRI's to determine the classification of the figures
in question. There is a series of rulings to support the
classification of the figures as dolls.
In NYRL 841282, dated May 25, 1989, figures 3 inches tall
composed of polyvinyl chloride with clearly distinguished human
features and molded on wearing apparel reflecting positions with
the railroad were classified as dolls under subheading
9502.10.4000, HTSUS. In NYRL 535580, dated January 25, 1989,
plastic molded figures 1-3/4 inches, if imported separately from
a toy set, were held to be dolls. In NYRL 847931, dated January
8, 1990, 2-1/2 inch polyvinyl chloride "Peanuts" cartoon figures,
"Charlie Brown" and "Lucy" with accessories such as a plastic
tiller and wheelbarrow designed to be attached to the hands of the
figures were classified on the basis of essential character (GRI
3(b)) as dolls and affirmed by Headquarters Ruling Letter (HRL)
086633, dated September 18, 1990, and reaffirmed by HRL 088895,
dated March 22, 1993. In NYRL 855744, dated September 17, 1990,
3 inch and 4-1/2 inch plastic figures of comic book characters
"Colossus", "Hulk", and "Wolverine" were classified as dolls. In
NYRL 855794, dated September 24, 1990, 4 inch and
3-1/2 inch plastic figures of comic book characters "Daredevil"
and "Scarlet Witch" were classified as dolls. In NYRL 833463,
dated December 15, 1988, a 3 inch polyvinyl chloride figure of
"Ronald McDonald" attached to a 2 inch star designed to glow in
the dark was classified as a doll. In HRL 082001, dated February
13, 1990, 3-1/2 to 5 inch plastic molded figures of sports
personalities attached to plastic bases were classified as dolls
under subheading 9502.10.40, rather than as other toys under
subheading 9503.49.0020, or as statuettes of plastics under
subheading 3926.40.0000. See also our recent ruling, Customs
Headquarters Ruling Letter 952807, dated March 30, 1994.
HOLDING:
The figures of base metal, the Batman, the Penguin, the
Catwoman, and the Penguin Commando, as described above, are
classifiable as dolls representing only human beings, whether or
not dressed, not stuffed, and not over 33 cm in height, in
subheading 9502.10.4000, HTSUS, dutiable at the general rate of 12
percent ad valorem.
Pursuant to 19 CFR 177.9(d), NYRL 874900, dated June 22, 1992,
is revoked.
In accordance with section 625, this ruling will become
effective 60 days from the date of its publication in the Customs
Bulletin. Publication of rulings or decisions pursuant to
section 625 does not constitute a change of practice or position
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in accordance with section 177.10(c)(1), of the Customs Regulations
(19 CFR 177.10(c)(1)).
Sincerely,
John Durant, Director
Commercial Rulings Division