&&The Bobble-Head Cable Pop! Deadpool 314 product is a vinyl bobblehead figurine. It is a collectible figurine approximately 3.5 inches tall and weighing about 0.25 pounds, representing a comic book character from Marvel Comics.

&&Section 10 of the Customs Tariff directs that classification of imported goods shall be determined in accordance with the General Rules for the Interpretation of the Harmonized System. Section 11 of the Customs Tariff states that in interpreting the headings and subheadings, regard shall be had to the World Customs Organization’s (WCO) Explanatory Notes to the Harmonized Commodity Description and Coding System.&&&&General Interpretative Rule 1 (GIR 1) directs that titles of Sections, Chapters and sub-Chapters are provided for ease of reference only. For legal purposes, classification shall be determined according to the terms of the heading and any relative Section and Chapter Notes. Similarly, General Interpretative Rule 6 (GIR 6) directs that classification shall be determined according to the terms of those subheadings and any related Subheading Notes.&&&&In your application for an Advance Ruling, you proposed tariff classification number 9503.00.90.99. This tariff classification number is correct.&&&&The product is a collectible vinyl bobblehead figurine. The fact that an article is marketed as a collectible does not prevent it from being included in the tariff classification of toys. The Explanatory Notes to heading 95.03 state that “other toys” includes other toys for adult entertainment. The Canadian International Trade Tribunal ruled in decision AP-2018-059 that collectible plastic statuettes similar to the product that is the subject of this application are toys and should be classified under tariff item 9503.00.90 as “other toys.”&&&&Consequently, the Bobble-Head Cable Pop! Deadpool 314 product is classified under 9503.00.90.99 in accordance with GIR 1.