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HQ 957098




January 23, 1995

CLA-2 CO:R:C:F 957098 GGD

CATEGORY: CLASSIFICATION

TARIFF NO.: 9503.41.0010

Ms. Jennifer Scott
Expeditors International of Washington, Inc. 21318 64th Avenue South
Kent, Washington 98032

RE: "Bunny Surprise;" A Stuffed Toy Animal, its Clothing, Accessories, and Container; GRI 5(a)

Dear Ms. Scott:

This letter is in response to your request of September 12, 1994, on behalf of your client, The Brass Key, concerning the classification under the Harmonized Tariff Schedule of the United States (HTSUS), of an article identified as "Bunny Surprise," to be imported from China. A sample was submitted with your request.

FACTS:

The sample article consists of a stuffed toy bunny, measuring approximately 8-1/2 inches in height (seated). The toy animal is dressed in a satin/acetate outfit with matching hat and purse. Also included is a soft-sided, egg-shaped, decorative bag comprised of similar materials, and having a transparent plastic front and carrying loop. A zipper closure runs vertically along two sides. The bag measures approximately 10 inches in height by 7 inches in width, and contains an interior storage pocket that will be labeled as being dedicated for the bunny's purse and hat. There is a loop upon which to hang the bunny's dress, and a loop to secure the toy during transport. The bag will only be sold with the stuffed toy animal, and the entire article will be imported in a retail package suitable for direct sale without repacking. -2-

ISSUE:

Whether the bag is a container specially shaped or fitted to contain a specific article or set of articles, so as to be classified with such article(s) in heading 9503, HTSUS.

LAW AND ANALYSIS:

Classification under the HTSUS is made in accordance with the General Rules of Interpretation (GRIs). The systematic detail of the harmonized system is such that virtually all goods are classified by application of GRI 1, that is, according to the terms of the headings of the tariff schedule and any relative Section or Chapter Notes. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRIs may then be applied. The Explanatory Notes (ENs) to the Harmonized Commodity Description and Coding System, which represent the official interpretation of the tariff at the international level, facilitate classification under the HTSUS by offering guidance in understanding the scope of the headings and GRIs.

As noted above, the article essentially consists of a stuffed toy animal, what the bunny wears and/or carries, and a bag. Subheading 9503.41.0010, HTSUSA, provides for "Other toys...and accessories thereof: Toys representing animals or non- human creatures...: Stuffed toys...and accessories thereof, Stuffed toys." The bag would be classifiable in either heading 4202 or chapter 63, HTSUS, if imported separately.

We note that certain containers may be classified with the articles they are designed to hold, if the requirements of GRI 5(a) are met. In pertinent part, GRI 5(a) states that:

Camera cases, musical instrument cases, gun cases, drawing instrument cases, necklace cases and similar containers, specially shaped or fitted to contain a specific article or set of articles, suitable for long- term use and entered with the articles for which they are intended, shall be classified with such articles when of a kind normally sold therewith.

In this case, the decorative bag is specially shaped or fitted to contain a specific set of articles (i.e., it is only slightly larger than the stuffed toy, is of similar materials and colors, contains loops and pockets specifically designated for the dress, hat, purse, and for securing the toy during -3-
transportation). The bag is suitable for long term use, in that it is constructed of sturdy textiles and plastic, with a zipper closure and intricate designs. The bag will also be entered only with the articles it is intended to contain and is not sold separately.

Although toy animals are not normally sold with containers, we find that the bunny, its clothing, and accessories will most likely be kept clean and retained for future play if stored and transported in a container such as this. It is our determination that the decorative, egg-shaped bag meets the requirements of GRI 5(a), and is classifiable in the toy provision with its contents.

HOLDING:

The article identified as "Bunny Surprise" is properly classified in subheading 9503.41.0010, HTSUSA, which provides for "Other toys...and accessories thereof: Toys representing animals or non-human creatures...: Stuffed toys...and accessories thereof, Stuffed toys." The applicable duty rate is free.

Sincerely,

John Durant, Director

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