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HQ 087118


August 13, 1990

CLA-2:CO:R:C:G 087118 SR

CATEGORY: CLASSIFICATION

TARIFF NO.: 9503.41.10; 9502.95.02

Barbara S. Willey
Applause, Inc.
6101 Variel Ave.
Woodland Hills, CA 91365-4183

RE: Stuffed skunk

Dear Ms. Willey:

This is in reference to your letter dated April 17, 1990, requesting the tariff classification of a stuffed skunk under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA).

FACTS:

The merchandise at issue is a stuffed skunk. The skunk is constructed to sit upright. The head and body measure approximately 31 cm high, and 20 cm wide. The skunk has a tail appendage that measures 44 cm long; the tail and the body width together measure approximately 53 cm.

ISSUE:

What is the classification of the stuffed skunk?

LAW AND ANALYSIS:

Subheading 9503.41.10, HTSUSA, provides for other toys, toys representing animals and parts and accessories thereof, stuffed
toys and parts and accessories thereof, stuffed toys. The skunk at issue fits within this provision.

Articles that are classifiable under subheading 9503.41.10, HTSUSA, may be eligible for duty free treatment under subheading 9902.95.02, HTSUSA. Subheading 9902.95.02, HTSUSA, provides 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 9503.41.10 or 9503.49.00).

Headquarters ruling Letter (HRL) 086099 dated March 28, 1990, stated Custom's position on the measurement of stuffed animals as follows:

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.

The skunk at issue is constructed to sit in an upright position. The tail is an adjustable appendage that would most likely sit straight back from the animal. When the animal is sitting upright none of the measurements, length, width or height, exceed 63.5 cm.

HOLDING:

The stuffed skunk at issue is classifiable under subheading 9902.95.02, HTSUSA, which provides for stuffed or filled toy figures of animate objects, not having a spring mechanism and not exceeding 63.5 cm in either length, width, or height, that are
provided for in subheading 9503.41.10, HTSUSA. Articles classifiable under this provision are entitled to a free rate of duty.

Sincerely,

John Durant, Director

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