HQ 958038: Decision on Application for Further Review of Protest No.3001-95-100095, filedFebruary 6, 1995, concerning the classification of various toycreatures and action figures

Native CBP ruling rendition. Applicability is fact-specific; modification/revocation relationships and original publisher date are retained. Publisher sentinel year0001 means unknown date, not a historical legal adoption.

                            HQ 958038

                        February 28, 1996

CLA-2  RR:TC:FC  958038 RC

CATEGORY:  Classification

TARIFF NO.:  9503.49.0020 

Port Director of Customs
1000 Second Avenue, Suite 2200
Seattle, Washington 98104-1049

RE:  Decision on Application for Further Review of Protest No.
3001-95-100095, filed
February  6, 1995, concerning the classification of various toy
creatures and action figures

Dear Sir:

     This is a decision on a protest timely filed February  6,
1995, against your decision in the classification under the
Harmonized Tariff Schedule of the United States Annotated
(HTSUSA) of articles entered from August through September 1994
action figures and toy creatures.

FACTS:

     The protestant claims that some figures possess readily
apparent non-human features (e.g., fangs, claws, abnormally
shaped skulls, etc.), and that these figures should be classified
in subheading 9503.49.0020, HTSUSA, the provision for "Other
toys...and accessories thereof: Toys representing animals or non-human creatures (for example, robots and monsters) and parts and
accessories thereof: Other, Toys not having a spring mechanism:
Other," dutiable at 6.8 percent ad valorem.

     You classified each figure in subheading 9502.10.4000 (now
9502.10.0020), HTSUSA, the provision for "Dolls representing only
human beings and parts and accessories thereof: Dolls, whether or
not dressed: Other: Not over 33 cm in height," dutiable at 12
percent ad valorem.  You also identified each figure by name
under the item no. in which the article is included, as indicated
below:

Item 44200
Carnage




Item 47700
Spider-man
Carnage
Venom



     All are two-legged figures capable of standing erect.  All
figures have movable heads and appendages, both upper and lower
(e.g., arms, legs, and/or weapons, etc.).  They all appear 
muscular.  Some figures are packaged with small toy accessories
such as weapons or tools.  

ISSUE:

     Whether the figures fall into heading 9502, HTSUS, as dolls
representing only human beings, or in heading 9503, HTSUS, as
other toys representing animals or non-human creatures.

LAW AND ANALYSIS:

     Following our reasoning set forth in HRL 958129, issued
February 27, 1996, each one of the figures alone was considered
to be classifiable in subheading 9503.49 as a toy representing an
animal or a non-human creature.  The difference between the 10
inch and shorter figures of plastic here and the 2-1/2 inch metal
die-cast figures of that decision does not affect the
classification at the eight-digit level.

HOLDING:

     The figures identified as "Carnage," "Spider-man," and
"Venom," are classified in subheading 9503.49.0020, HTSUSA, the
provision for "Other toys...and accessories thereof: Toys
representing animals or non-human creatures (for example, robots
and monsters) and parts and accessories thereof: Other, Toys not
having a spring mechanism: Other."  The applicable rate of duty
is 6.8 percent ad valorem (1994).

     Since reclassification of the merchandise as indicated above
would result in the same rates as claimed, you are instructed to
allow the protest in full.  A copy of this decision should be
attached to the Form 19 to be returned to the protestant.

     In accordance with Section 3A(11)(b) of Customs Directive
099 3550-065, dated August 4, 1993, Subject:  Revised Protest
Directive, this decision should be mailed by your office to the
protestant no later than 60 days from the date of this letter. 
Any reliquidation of the entries in accordance with the decision
must be accomplished prior to mailing of the decision.  Sixty
days from the date of the decision, the Office of Regulations and
Rulings will take steps to make the decision available to Customs
personnel via the Customs Rulings Module in ACS, and to the
public via the Diskette Subscription Service, the Freedom of
Information Act, and other public access channels.

                               Sincerely,



                               John Durant, Director
                               Tariff Classification
                               Appeals Division