CLA-2-95:S:N:N3D:225 857205
Mr. Michael K. Tomenga
McKenna & Cuneo
1575 Eye Street, N.W.
Washington, D.C. 20005
RE: The tariff classification of dolls and toys from China
Dear Mr. Tomenga:
In your letter dated October 12, 1990, you requested a
tariff classification ruling on behalf of Simon Marketing, Inc.
This letter will be given confidential treatment based on the
facts you supplied to support your claim for exemption from
disclosure.
Submitted with your inquiry were descriptions and
illustrations of five characters from the children's cartoon
"Gravedale High". According to your letter, the characters will
be made of acrylonitrile-butadiene-styrene (ABS) and polyvinyl
chloride (PVC). The toys will be packaged individually in a
polybag with a printed insert containing a description of each
character.
The first character, "Frankentyke", is a figure of a child
frankenstein. The diagram provided illustrates a head with an
elongated forehead and simulated nail holes, human facial
features, torso, arms, hands, legs and feet. He will be wearing
a shirt, sweater, pants, belt, and shoes. His feet will be
disproportionately larger than his body.
The second character, "Cleofatra", is a representation of a
rotund girl mummy. The figure has human facial features,
eyeglasses, a round torso, hands clasped together in front and a
round base in place of legs. Inside the base is a lead or cast-
iron weight which allows it to sway in all directions when
pushed.
A special "Cleofatra" for children under age three will be
produced resembling the model described above with some design
modifications for safety purposes.
The next character, "Vinnie Stoker", depicts a teen-age
vampire lying on a coffin. A knob located at one end of the
coffin may be turned which will cause the coffin lid, with
"Vinnie" attached, to turn over into the coffin, disappearing
from view. The figure has a white face, long fangs, black hair
with two white streaks, and wears black eye shadow, a letterman
jacket, long pants and shoes. The coffin is brown in color and
does not contain a spring mechanism.
The "Frankentyke" and "Cleofatra" figures clearly resemble
human beings in appearance. Explanatory Note 95.02 states that
"the heading includes dolls for use in Punch and Judy or
marionette shows, or those of a caricature type". The concept
that "Frankentyke" is a monster is based on the cartoon
"Gravedale High". Upon casual observance of the figure, one
readily recognizes the article, as a representation of a human
being. Customs decision is based upon what the article looks
like and not the character's role portrayed in a story.
The applicable subheading for the "Frankentyke" and
"Cleofatra" dolls 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 "Vinnie Stoker" toy will
be 9503.90.6000, (HTS), which provides for other toys (except
models), not having a spring mechanism. The duty rate will be
6.8 percent ad valorem.
Your inquiry does not provide enough information for us to
give a classification ruling on "Sid the Invisible Kid" toy. You
state in your letter that invisible "Sid" is depicted on a
pedestal in front of the locker. We cannot imagine what is
holding up "Sids" clothing, or if it is simply painted on the
locker. Your request for a classification ruling should include
a sample.
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