NY 0874536 - The tariff classification of "Fabulous Fillables" from Thailand. - United States International Trade Commision Rulings

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NY 874536
MAY 21 1992

CLA-2-63:S:N:N3G:345 874536

CATEGORY: CLASSIFICATION

TARIFF NO.: 6307.90.9480

Ms. Lorraine Medinas
Administrative Assistant
Fact Games, Ltd.
1590 Berryessa Road
San Jose, CA 95133

RE: The tariff classification of "Fabulous Fillables" from Thailand.

Dear Ms. Medinas:

In your letter dated May 18, 1992, you requested a tariff classification ruling.

The samples submitted are "Fabulous Fillables" composed of brushed man-made fabric. The articles resemble various Halloween and Christmas figures such as a pumpkin, witch, cat, monster, Santa, elf and a moose. The heads, hands, arms, and feet are stuffed with polyester filling. The torso section is not stuffed, but is made into a "Kangaroo Pouch" type pocket.

You believe that the "Fabulous Fillables" should be classifiable under subheading 9503.41.100, Harmonized Tariff Schedule of the United States (HTS), which provides for toys representing animals or non-human creatures ( for example, robots and monsters) and parts and accessories thereof: Stuffed toys. Chapter 95, HTS, covers toys of all kinds whether designed for the amusement of children or adults. The subject merchandise "Fabulous Fillables" is not principally used as a plaything for the amusement of children. Any amusement derived from the animal configurations is secondary or incidental to the product's primary function, which is to serve as a novelty carrying device or functional storage article employing a toy design feature. The articles are not toys for tariff purpose.

The applicable subheading for the "Fabulous Fillables" will be 6307.90.9480, HTS, which provides for other made up articles...Other: Other: Other, other. The rate of duty will be 7 percent ad valorem.

Articles classifiable under subheading 6307.90.9480, HTS, which are products of Thailand, are entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,

Jean F. Maguire
Area Director

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