HQ 0083438 - Classification of novelty animal heads - United States International Trade Commision Rulings

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HQ 083438

September 6, 1989

CLA-2 CO:R:C:G 083438 DSN

CATEGORY: CLASSIFICATION

TARIFF NO.: 6307.90.9050

Ms. Mary Ann Ost
H.Z. Bernstein Co., Inc.
One World Trade Center, Suite 1973
New York, New York 10048

RE: Classification of novelty animal heads

Dear Ms. Ost:

This ruling letter is in reference to your inquiry of December 8, 1988, on behalf of S. Goldberg & Co., Inc., for classification under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA), for novelty animal heads for children's slippers produced in Korea, China and Thailand. Samples were provided for examination.

FACTS:

The samples at issue are novelty animal heads which are designed to be attached to children's slippers. They are all stuffed textile figures of animal heads such as a cat, a bear, and a bear with a hat. The items are of man-made fibers and are composed of plush pile fabric. Each head measures approximately three inches in diameter.

ISSUE:

Whether the samples at issue are classified under heading 9503, HTSUSA, or under heading 6307, HTSUSA.

LAW AND ANALYSIS:

Classification of merchandise under the HTSUSA is in accordance with the General Rules of Interpretation (GRI's), taken in order. GRI 1 provides that classification is determined according to the terms of the headings and any relevant section or chapter notes.

Heading 9503, HTSUSA, provides for other toys; reduced-size models and similar recreational models, working or not; puzzles of all kinds; and accessories thereof. The Explanatory Notes constitute the official interpretation of the tariff at the international level. The Explanatory Notes for chapter 95 state that the chapter covers toys of all kinds whether designed for the amusement of children or adults. It is our opinion that the samples at issue are not considered toys because any source of amusement is regarded as incidental. The animal heads are designed principally as ornamentation or adornment on a children's slipper. They are incapable of functioning as amusement objects in their own right. Thus, classification is precluded under heading 9503, HTSUSA.

Heading 6307, HTSUSA, provides for other made up articles, including dress patterns. The Explanatory Notes for heading 6307 state that the heading covers made up articles of any textile material which are not included more specifically in other headings of Section XI or elsewhere in the Nomenclature. The samples at issue are not provided for in any other heading of the tariff, and therefore, are properly classified under this heading.

HOLDING:

The samples at issue are classified under subheading 6307.90.9050, HTSUSA, which provides for other made up articles, including dress patterns, other, other, other, and dutiable at the rate of 7 percent ad valorem.

Sincerely,

John Durant, Director

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