HQ 0086099 - Stuffed Animals - United States International Trade Commision Rulings

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HQ 086099

March 28, 1990

CLA-2 CO:R:C:G 086099 NLP

CATEGORY: CLASSIFICATION

TARIFF NO.: 9503.41.1000; 9902.95.02

Mr. David A. Perry
The Cascade Collection
P.O. Box 1425
North Bend, WA 98045

RE: Stuffed Animals

Dear Mr. Perry:

This ruling is in response to your letter of November 22, 1989, requesting a classification of stuffed animals, imported from Korea, under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA). Samples were submitted for our examination.

FACTS:

Six samples were submitted for our examination including an arctic white seal, a reclining bengal tiger, a reclining siberian tiger, a reclining lion, a sitting elephant and a flamingo. These animals are made of plush textile material and are stuffed.

ISSUES:

1. Are these stuffed animals classifiable as toys under subheading 9503.41.1000, HTSUSA, which provides for toys representing animals or non-human creatures (for example, robots and monsters) and parts and accessories thereof: stuffed toys.

2. Are the instant stuffed animals subject to subheading 9902.95.02, HTSUSA, which provides for duty free treatment of stuffed toy figures, classifiable in subheading 9503.41.1000, HTSUSA, if they do not exceed 63.5 cm in either length, width or height.

LAW AND ANALYSIS:

The General Rules of Interpretation (GRI's) set forth the legal framework in which merchandise is to be classified under
the HTSUSA. GRI 1 requires that classification be determined first according to the terms of the headings of the tariff and any relative section or chapter notes and, unless otherwise required, according to the remaining GRI's.

Subheading 9503.41.1000, HTSUSA, provides for toys representing animals or non-human creatures (for example, robots and monsters) and parts and accessories thereof: stuffed toys. The Explanatory Notes to the Harmonized System constitute the official interpretation of the HTSUSA at the international level. The Explanatory Notes to Chapter 95 provide that this chapter covers toys of all kinds whether designed for the amusement of children or adults. The instant articles are designed to amuse children, are stuffed, and represent animal creatures. Therefore, the stuffed animals would be classifiable in subheading 9503.41.1000, HTSUSA.

Subheading 9902.95.02, HTSUSA, provides duty free treatment for stuffed or filled toy figures of animate objects (except dolls) not having a spring mechanism and not exceeding 63.5 cm in either length, width or height, provided for in subheading 9503.41.1000. Therefore, we must determine the measurements of the stuffed animals to see whether they are eligible for duty free treatment.

It is Customs' position that the measurement of a toy animal figure is determined essentially by its construction. When imported in a fixed, unadjustable position, the length, width, or height is determined by measuring the toy figure in its fixed standing, sitting, or other position. However, when the toy figure is imported in an adjustable condition, the length, width, or height is determined by adjusting the toy to its normal upright or standing position (i.e., the position that the stuffed animal will most likely be used in) and measuring it from the highest point of its head to the lowest point on its feet.

Five of the stuffed animals are in fixed unadjustable positions. The arctic seal measures less than 18 inches (46 cm) in length when placed in its normal horizontal position of rest. The bengal tiger, the siberian tiger and the lion are imported in a fixed reclining position, and were each measured from the tip of their front paws to the end of their bodies. We considered the end of their bodies to be the point at which their tails fall naturally. In all three animals the tails fall close to their back paws. The bengal tiger measures 24-1/2 inches in length (62 cm), the siberian tiger measures less than 25 inches in length (63.5 cm), and the lion measures 15 inches (38 cm) in length.

The elephant is also imported in a fixed and unadjustable position. We believe the proper way to measure the length of the elephant is to place it in its sitting position and measure it from the start of its trunk to the end of its tail. The elephant measures 39-1/2 inches in length (75 cm) and, is, therefore, not eligible for duty free treatment.

The sixth stuffed animal, the flamingo, is not imported in a fixed or unadjustable position. It seems to be constructed in such a way as to allow it to be placed in a sitting position, with its torso placed on a flat surface and its legs either left hanging down below the torso or spread out laterally in some configuration about the figure. It is Custom's position that the most likely position the flamingo will be placed in is in an upright sitting position with its legs hanging down. The length of the flamingo from its highest point to its lowest point is slightly less than 25 inches (63.5 cm).

HOLDING:

The stuffed animals are all classifiable in subheading 9503.41.1000, HTSUSA. Pursuant to subheading 9902.95.02, HTSUSA, the seal, the bengal tiger, the siberian tiger, the lion and flamingo are eligible for duty free treatment since they do not exceed 63.5 cm in either length, width or height.

However, since the elephant exceeds 63.5 cm in length it is not entitled to entry free of duty pursuant to subheading 9902.95.02, HTSUSA. The rate of duty for stuffed toys classifiable in subheading 9503.41.1000, HTSUSA, is 6.8 percent ad valorem.

Sincerely,

John Durant, Director
Commercial Rulings Division

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