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
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
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
Jean F. Maguire
New York Seaport