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NY 807741




March 15, 1995

CLA-2-95:S:N:N8:224 807741

CATEGORY: CLASSIFICATION

TARIFF NO.: 9503.41.0010

Gerry McClure
Heaven On Earth, Inc.
P.O. Box 40335
Washington, D.C. 20016

RE: The tariff classification of a toy angel figure from China.

Dear Mr. McClure:

In your letter dated March 3, 1995, you requested a tariff classification ruling.

The sample submitted with your inquiry consists of a toy depicting an angel-like figure. It measures approximately six inches in height, has a stuffed torso and is dressed in a white cloth robe with lace trim. The figure has two permanently attached cloth wings and a gold halo encircling the crown of its head. It has a full, cherubic face, with blue eyes and yellow textile hair. A textile loop is attached to the figure allowing it to be hung as a Christmas tree ornament. A small pouch composed of plastic and lace material is said to accompany the figure and acts as a carry/storage device. Your letter makes reference to a larger version of the submitted sample which you state can be played with by children.

It is our position that the sample angel figure with its matching storage pouch should be classified in Chapter 95 of the Harmonized Tariff Schedule of the United States Annotated (HTSUSA), and specifically in Heading 9503 of that chapter, which provides for toys. The Explanatory Notes (EN) to the Harmonized Commodity Description and Coding System, which represent the official interpretation of the tariff at the international level, indicate for Chapter 95 that "this chapter covers toys of all kinds whether designed for the amusement of children or adults." The phrase "designed for the amusement of" is generally understood to indicate the use of an article will be a factor when classification in Chapter 95 is being considered.

Although the sample angel figure may be used as a decorative or ornamental fixture in the home, it is clear that the article, with its material features and its whimsical appearance, will be a source of frivolous amusement and entertainment, both for children and adults. In other words, its appearance may well generate the same type of emotional reaction one derives from actually playing with objects commonly thought of as toys. Therefore, it is our determination that this article, as well as the slightly larger version, is designed for amusement and will be principally so used.

Accordingly, The applicable subheading for the angel figure and its pouch will be 9503.41.0010, HTSUSA, which provides for toys representing animals or non-human creatures...: stuffed toys and parts and accessories thereof. The rate of duty will be free.

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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