CLA-2-95:S:N:N3D:225 875611

Mr. Michael K. Tomenga
McKenna & Cuneo
1575 Eye Street, N.W.
Washington, D.C. 20005

RE: The tariff classification of a doll and leaflet from China .

Dear Mr. Tomenga:

In your letter dated June 17, 1992, on behalf of your client Simon Marketing, Inc. you requested a tariff classification ruling.

The sample submitted is a figure depicting a popular fashion doll which is identified as WRIN No. 4317-00B and simply called a "Wheeled Toy". This figure measures 4 inches in height and is made of molded plastic. The doll is permanently affixed to a free-wheeling base. The figure has painted on features consisting of blond hair, blue eyes and pink lips. She is depicted wearing a white shirt, white pants, a purple waist pouch, pink and white knee pads and pink sneakers attached to single blade roller skates.

In your letter you describe the figure as being attached to a "wheeled vehicle" which would make the item a composite article. You cite several Customs rulings including NY 852575, NY 860693 and NY 870276 in support of your position. Unlike the rulings to which you refer, however, the figure identified as WRIN No. 4317-00B, is not attached to a wheeled vehicle but rather a base or platform with wheels. A jet ski, boat, train, race car, etc. (specified in the above referenced rulings) are all recognized modes of transportation in comparison to a platform. Additionally, we must consider the correlation between a full or partial figure to the size of the vehicle. In the instant case we have a full figure measuring 4 inches in height and a base or platform 1/4 inch in height which does not obscure the figure in any manner. There is no question that the figure imparts the essential character.

A paper advertising insert will be packaged with the above described doll. The insert will be printed in the U.S. prior to export and repackaged overseas. It is made of a single piece of coated paper measuring 36 inches in length and four inches in width. The paper will be folded into a nine panel leaflet which will be printed on both front and back with information advertising toys, clothing, and other merchandise.

The applicable subheading for the "Wheeled Toy" will be 9502.10.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for dolls representing only human beings: whether or not dressed: other: not over 33 cm in height. The duty rate will be 12 percent ad valorem. The applicable subheading for the printed advertising leaflet will be 4911.10.0080, HTS, which provides for other printed matter: trade advertising material, commercial catalogs and the like: other. The duty rate will be free.

Additionally, provided that the U.S. made leaflet will not be advanced in value or improved in condition as a result of repackaging, it will be eligible for the duty exemption available under HTSUS subheading 9801.00.1099 when returned to the U.S., provided the documentary requirements of 19 CFR 10.1 are satisfied.

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.


Jean F. Maguire
Area Director
New York Seaport