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NY 811437




June 14, 1995

CLA-2-95:S:N:N7:224 811437

CATEGORY: CLASSIFICATION

TARIFF NO.: 9503.41.0010

Joel K. Simon
Serko & Simon
1 World Trade Center
New York, N.Y. 10048

RE:The tariff classification of a stuffed bear bar pin from China.

Dear Mr. Simon:

In your letter dated May 30, 1995, you requested a tariff classification ruling on behalf of Russ Berrie and Company, Incorporated.

The submitted sample of item number 2029 is a small stuffed textile bear that measures approximately 3 1/4 inches in height. A bar pin is attached to the back of the bear so that it can be worn pinned to an article of clothing. Sample is being returned, as per your request.

Although the bar pin lacks the material features to be a physical toy plaything as such, and will likely be worn as a novelty decorative or ornamental accessory, it is also clear that the article, with its comical or whimsical appearance, will be a source of enjoyment, humorous diversion and frivolous entertainment, both for children and adult wearers. 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.

In United States v. Topps Chewing Gum, Inc., 440 F.2d 1384, 1385 (C.C.P.A. 1971), the court concluded that certain metal buttons designed to be worn on a shirt or sweater and on which were written humorous sayings and/or designs were classifiable as toys. In reaching this conclusion, the court reasoned that "if the purpose of an object is to give the same kind of enjoyment as playthings give, its purpose is amusement, whether the object is to be manually manipulated, used in a game, or, as here, worn."

The applicable subheading for the bear bar pin will be 9503.41.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for "Other toys...and accessories thereof: Toys representing animals or non-human creatures (for example, robots and monsters) and parts and accessories thereof, stuffed toys." 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
New York Seapor

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