HQ 0083019 - Decision on Application for Further Review of Protest No. 4503-8-000019 of February 24, 1988; toy; indian; arrow; head - United States International Trade Commision Rulings

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HQ 083019

August 2, 1990

CLA-2 CO:R:C:G 083019 NLP

CATEGORY: CLASSIFICATION

TARIFF NO.: 737.9865

District Director of Customs
Suite 625
7911 Forsythe BLVD.
St. Louis, MO 63105

RE: Decision on Application for Further Review of Protest No. 4503-8-000019 of February 24, 1988; toy; indian; arrow; head

Dear Director:

Protest No. 4503-8-000019 was filed against your decision to classify an "Indian Arrow through the head" article under the provision for other toys, item 737.9865, Tariff Schedule of the United States Annotated (TSUSA).

FACTS:

The merchandise at issue is an "Indian arrow through the head" article (arrow-head), imported from Taiwan. At one end of the arrow-head there is a piece of wood covered with feathers and at the other end there is a rubber arrowhead. Connecting these parts is a looped wire, which allows the arrow to be placed over the wearer's head. When this is done, it gives the appearance of an arrow going through the wearer's head.

The arrow-head was classified and liquidated under item 737.9865, TSUSA, which provides for other toys. The protestant contends that the item is a practical joke article and should be classified in item 737.6500, TSUSA.

ISSUE:

Whether the arrow-head is classifiable in item 737.9865, TSUSA, or in item 737.6500, TSUSA.

LAW AND ANALYSIS:

As defined in Parksmith Corp. v. United States, 67 Cust. Ct. 405, C.D. 4304, a practical joke is a joke whose humor arises from placing an individual at a humorous disadvantage through a trick or a prank. For example, articles such as exploding golf balls and birthday candles whose flames do not go out once lit, will surprise a person and will evoke humor from others at
his expense. The arrow-head, given its design and the fact that one with a real arrow in his head would not be able to walk around, would not trick or place anyone at a humorous disadvantage. The arrow-head is designed to amuse children or adults and to make people laugh. Therefore, the arrow-head fits the defintion of a toy under the TSUSA and would be considered a toy for tariff classification purposes.

HOLDING:

The "Indian arrow thorugh the head" is a toy classifiable in item 737.9865, TSUSA, which provides for other toys.

The protest should be denied in full. A copy of this decision should be attached to the Form 19 to be returned to the protestant.

Sincerely,

John Durant, Director
Commercial Rulings Division

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