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HQ 954998




July 1, 1994

CLA-2 CO:R:C:F 954998 LPF

CATEGORY: CLASSIFICATION

TARIFF NO.: 9503.49.0020

District Director
U.S. Customs Service
110 South 4th Street - Rm 154
Minneapolis, MN 55401

RE: Decision on application for further review of Protest No. 3501-93-100333, filed July 15, 1993; Garfield cake decoration figures in heading 9503 as other toys; Not 3926 articles of plastics; Not 9505 festive, carnival or other entertainment articles; HRL 954616

Dear Sir:

This is a decision on a protest filed July 15, 1993 against your decision in the classification of merchandise liquidated on April 16, 1993.

FACTS:

The merchandise at issue in this protest, manufactured in China, consists of items intended to be sold to the bakery industry as cake decorations. However, an examination of the figures at issue, depicting Garfield the Cat (Item #02-020, Swimmer; Item #02-021, Baseball; Item #02-023, Golfer; Item #02-024, Basketball) reveals that the figures are composed of polyvinyl chloride (PVC) and are of sufficient quality to be retained by a child and subsequently used for amusement. On March 29, 1994 we had the opportunity to meet with Mr. Murphy, the President of DecoPac, and counsel. This meeting, as well as counsel's submission of March 30, 1994, provided us with further detail regarding the condition and packaging of the merchandise when imported and sold to the bakeries.

The protestant entered the merchandise under subheading 9505.90.60, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), as festive, carnival or other entertainment articles, other, other at a duty rate of 3.1 percent ad valorem.

You maintain that the merchandise is classified under subheading 9503.49.0020, HTSUSA, as other toys, toys representing animals or non-human creatures, other (than stuffed) at a duty rate of 6.8 percent ad valorem.

The protestant submits that if the figures are not classified in subheading 9505.90.60, HTSUSA, they are classified, alternatively, in subheading 3926.40.00, HTSUSA, as other articles of plastics, statuettes and other ornamental articles.

ISSUE:

Whether the figures are classified within heading 9505 as festive, carnival or other entertainment articles; 9503 as other toys; or 3926 as other articles of plastics.

LAW AND ANALYSIS:

This protest involves the same merchandise and the same parties that were the subject of Headquarters Ruling Letter (HRL) 954616, issued May 10, 1994. For the reasons explained therein, this merchandise is properly classified as other toys in subheading 9503.49.0020.

HOLDING:

The Garfield figures are classified in subheading 9503.49.0020, HTSUSA, as "Other toys...: Toys representing animals or non-human creatures...: Other, Toys not having a spring mechanism: Other." The applicable rate of duty is 6.8 percent ad valorem.

Because the rate of duty under the classification indicated above is the same as the liquidated rate, you are instructed to deny the protest in full. A copy of this decision with the Form 19 should be sent to the protestant.

In accordance with Section 3A(11)(b) of Customs Directive 099 3550-065, dated August 4, 1993, Subject: Revised Protest Directive, this decision should be mailed by your office to the protestant no later than 60 days from the date of this letter. Any reliquidation of the entry in accordance with the decision must be accomplished prior to mailing of the decision. Sixty days from the date of the decision, the Office of Regulations and Rulings will take steps to make the decision available to Customs personnel via the Customs Rulings Module in ACS, and to the public via the Diskette Subscription Service, Lexis, the Freedom of Information Act and other public access channels.

Sincerely,

John Durant, Director
Commercial Rulings Division

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