96 STAT. 2334
PUBLIC LAW 97-446—JAN. 12, 1983 SEC. 112. ELIMINATION OF DUTY ON TOY TEA SETS.
19 USC 1202 note.
Subpart E of part 5 of schedule 7 is amended by inserting immediately after item 737.70 the following new item: 737.73
Toy tea sets of ceramic ware made to the approximate scale of 1 to 10 or larger
70% ad val.
SEC. 113. CLASSIFICATION OF DOLLS AND TOY FIGURES.
(a) IN GENERAL.—Subpart E of part 5 of schedule 7 is amended— (1) by adding at the end of the headnotes thereto the following new headnotes: "3. For the purposes of the superior heading to items 737.47 and 737.49 and of item 737.51, 'toy figures of inanimate objects* are only imaginary creatures that either— "(i) do not possess features of human or other earthly creatures; "(ii) possess both earthly and non-earthly features but are predominantly non-earthly in nature; or "(iii) possess features which are a hybrid of features of more then one animate object. This definition does not cover toy figures of objects which are readily recognizable as vegetables, minerals, robots, or machines, whether or not such figures possess humanoid or earthly features. "4. Items 737.23, 737.28, 737.30, and 737.47 do not include any doll or toy that either— "(i) will maintain the three dimensional shape of its torso if the stuffing or filler is removed, or "(ii) is constructed such that the 'filler' material consists of one piece (such as one piece of foam rubber) or more than one piece that achieves the same effect as one piece. "5. For the purposes of items 737.26 and 737.51, 'skins' are the outer coverings or shells of those dolls or toy figures which, if imported stuffed or filled, would be classified in items 737.23, 737.28, 737.30, and 737.47, but do not contain stuffing or filling in the torso when imported. "6. For the purposes of item 737.47, the term 'filled* includes toy figures which are not completely filled or are filled with materials such as plastic beads or crushed nutshells but which otherwise possess the characteristics of toy figures classifiable as 'stuffed'."; (2) by redesignating items 737.45 and 737.50 as 737.42 and 737.43, respectively; and (3) by adding in numerical sequence the following new items: 737.47 731.49 737.51
Toy figures of inanimate objects, not having a spring mechEmism: Stuffed or filled Other Skins for toy figures of animate or inanimate objects
13.6% ad val. 13.6% ad val.
7% ad val. 7% ad val.
70% ad val. 70% ad val.
13.6% ad val.
7% ad val.
70% ad val.
(b) APPLICATION WITH OTHER PROVISIONS.—
(1) The rates of duty in column numbered 1 for items 737.47, 737.49, and 737.51 (as added by subsection (a)(3)) shall be subject to any staged rate reductions for item 737.95 which are proclaimed by the President before the 15th day after the date of the enactment of this Act.
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