CLA-2-95:S:N:N8:225 810313
Mr. Brian J. O'Shea
McKenna & Cuneo
1575 Eye Street, N.W.
Washington, D.C. 20005
RE: The tariff classification of plastic figures from China
Dear Mr. O'Shea:
In your letter dated April 25, 1995, received in this office
on April 28, 1995, you requested a tariff classification ruling
on behalf of your client Alcone Sims O'Brien.
Five plastic figures were submitted with your inquiry. The
figures depict various children's characters and measure about
19 cm in height or less. Each piece is entirely of one color.
All are made of roto molded plastic and are hollow inside to
accomodate an empty plastic vessel. The vessel is designed to
hold liquids such as water, juice or soda. A protruding opening
on top of the head was created to hold a straw or allow liquids
to pour through. A straw is not included in the retail package.
To gain access to the interior vessel, which can be removed for
washing purposes, the head twists off and the body portion snaps
open.
Although the plastic figures have a functional use as
containers, the aesthetic appeal of the human characters
portrayed and their overall play value qualifies them as dolls.
The applicable subheading for the plastic figures will be
9502.10.0020, Harmonized Tariff Schedule of the United States
(HTS), which provides for dolls representing only human beings
and parts and accessories thereof: whether or not dressed: other:
not over 33 cm in height. The rate of duty will be free.
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