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NY A81886




April 3, 1996

CLA-2-95:RR:NC:FC:224 A81886

CATEGORY: CLASSIFICATION

TARIFF NO.: 9503.41.0010

Sandi Amundson
Midwest of Cannon Falls
P.O. Box 20
Cannon Falls MN 55009-0020

RE: The tariff classification of display figures from the Philippines.

Dear Ms. Amundson:

In your letter dated March 5, 1996, you requested a tariff classification ruling.

The merchandise consists of two character figures representing animals. One is identified as item #18866-8 "Batter Up" Bear and the other as item #18865-1 "Gone Fishin" Bear. The figures are dressed in mostly fabric clothes, their canvas shells are stuffed with volcanic ash, and they measure approximately 14 inches in height. They are said to be designed for use as display items.

The Harmonized Commodity Description and Coding System Explanatory Notes (ENs) constitute the official interpretation of the Harmonized Tariff System. While not legally binding, and therefore not dispositive, the ENs provide a commentary on the scope of each heading of the Harmonized System, and are generally indicative of the proper interpretation of these headings. See T.D. 89-80, 54 Fed. Reg. 35127 (August 23, 1989).

With regard to heading 9503 of the Harmonized Tariff Schedule of the United States (HTSUS), the ENs to Chapter 95, pg. 1585, indicate that "this chapter covers toys of all kinds whether designed for amusement of children or adults." It has been Customs position that the amusement requirement means that toys should be designed and used principally for amusement.

It is our position that the "Batter Up" Bear and the "Gone Fishin" Bear are toys principally used for amusement and entertainment. The figures have limited play value in the sense of a manipulative plaything; but then, articles can be toys for tariff purposes if they possess cartoon-like features or a comical appearance that succeed in promoting amusement or frivolous entertainment or generate an emotional reaction similar to the feelings we experience with objects commonly thought of as toys. The subject figures will obviously be used as objects of decoration or display but they do have a cartoon-like appearance as do all dressed up animal likenesses with human configurations and they act as a source of entertainment and as amusing diversion. Accordingly, the articles are toys classifiable in heading 9503 of the tariff.

The applicable subheading for the item #18866-8 "Batter Up" Bear and the item #18865-1 "Gone Fishin" Bear will be 9503.41.0010, HTSUS, 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 Part 177 of the Customs Regulations (19 C.F.R. 177).

A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Tom McKenna at 212-466-5475.

Sincerely,

Roger J. Silvestri
Director

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