NY 816475: The tariff classification of a plastic tiger, a plastic swan, a transformer panther, a transformer lion, and a transformer manta ray from China.

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.

	NY 816475

November 22,1995

CLA-2-95:R:N7:224 816475  

CATEGORY:  Classification

TARIFF NO.: 9503.49.0020
            9503.90.0030  

Katten Muchin & Zavis
525 West Monroe Street
Suite 1600
Chicago, Illinois 60661-3693

RE:  The tariff classification of a plastic tiger, a plastic swan,       a transformer panther, a transformer lion, and a transformer       manta ray from China.

Dear Mr. Bowman:

     In your letter dated November 02, 1995, you requested a tariff classification ruling, on behalf of M-B Sales.

    You are requesting the tariff classification of five items: "Hasbro Littlest Pet Shop Tiger", "Hasbro Littlest Pet Shop Swan", "Transformer Panther", "Transformer Manta Ray", and "Transformer Lion".  The first item (the tiger) is a small, plastic representation of a tiger.  The figure's stripes and facial features are painted on, and the figure is fully articulated at its four hips and tail.  The second item (the swan) is a small, plastic representation of a swan.  The figure is articulated at the neck, and two wings protrude from the sides.  The third item (the panther) is a small, plastic panther "Transformer" figure.  The back, head, and legs are molded to resemble fur, and a tail is molded to the figure's back.  The figure's four feet are molded in the shape of animal toes and claws.  The underside of the panther is molded to convey a robotic impression.  The figure's limbs are fully articulated so that the item may be posed.  The fourth item (the manta ray) is a small, plastic manta ray "Transformer" figure.  The back and head, which are molded to give the impression of a manta ray, are attached to a robotic figure.  The manta ray head has an opening at its mouth, inside which a robotic head is positioned.  The figure is articulated at the shoulders, and its legs and head rotate.  The fifth figure (the lion) is a small, plastic representation of a lion's head.  The item opens to reveal a robotic "Transformer" character, presented in relief in the opened item.  The robotic figure is not fully articulated, since it is recessed into the lion's head.  

	The applicable subheading for the tiger, the swan, the "Transformer" panther, and the "Transformer" manta ray will be 9503.49.0020, Harmonized Tariff Schedule of the United States (HTS), which provides for "Other toys...and accessories thereof (con.): 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 rate of duty will be free.  The applicable subheading for the "Transformer" lion will be 9503.90.0030, Harmonized Tariff Schedule of the United States (HTS), which provides for "Other toys...and accessories thereof (con.): Other...Other: Other toys (except models), not having a spring mechanism".  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 the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported.  If you have any questions regarding the ruling, contact National Import Specialist Thomas A. McKenna at 212-466-5475.



								Sincerely,



								Roger J. Silvestri
								Director
								National Commodity
								Specialist Division