HQ 086620: Reconsideration of H.Q. Ruling 082001; "Starting Lineup" 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 086620

                          June 26, 1990

CLA-2  CO:R:C:G:  086620 DPS

CATEGORY:  Classification

TARIFF NO.:  9502.10.4000


Ned H. Marshak, Esq.
Sharretts, Paley, Carter & Blauvelt, P.C.
Sixty-seven Broad Street
New York, New York  10004

RE:  Reconsideration of H.Q. Ruling 082001; "Starting Lineup"
     Action Figures

Dear Mr. Marshak:

     This is in response to your letter of February 26, 1990,
on behalf of Kenner Parker Toys, Inc., requesting
reconsideration of Headquarters Ruling Letter (HRL) 082001,
dated February 13, 1990, which classified Kenner's Starting
Lineup figures as dolls, under subheading 9502.10.4000 of the
Harmonized Tariff Schedule of the United States Annotated
(HTSUSA).

     You state that HRL 082001 did not address all of the
arguments you advanced in support of your client's position,
thereby causing concern on your part that these arguments
were not considered.  We assure you that each and every
argument presented in all of your written and oral
presentations was given due consideration.  The record
reflects numerous meetings and written submissions.
Furthermore, issues such as the applicability of the British
Customs action with regard to similar figures and your
failure to add any new information or arguments, were
discussed in a telephone conversation with me.  Numerous
telephone communications were held with members of my staff,
in which the issues you claim were never considered in your
reconsideration request were discussed and considered at
length.  Although each and every point you raised in your
written and oral submissions was not discussed in HRL 082001,
every argument raised was considered in reaching the
decision.  The ruling sets forth in detail the legal and
factual basis for our decision.



     With regard to your request for reconsideration, no new
argument or information has been presented.  Therefore, the
request for reconsideration is denied, and HRL 082001 is
affirmed in all respects.


                              Sincerely,



                              John Durant, Director
                              Commercial Rulings Division