NY 802635 - The tariff classification of novelty stuffed animal figures from Taiwan. - United States International Trade Commision Rulings

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NY 802635

October 6, 1994

CLA-2-95:S:N:N8:224 802635

CATEGORY: CLASSIFICATION

TARIFF NO.: 9503.41.1000

David M. Rickert
E. Besler & Company
115 Martin Lane
Elk Grove Village, IL 60007-1309

RE: The tariff classification of novelty stuffed animal figures from Taiwan.

Dear Mr. Rickert:

In your letter dated September 27, 1994, you requested a tariff classification ruling on behalf of LTD Commodities, Inc.

The merchandise consists of products identified as "CDB/Cow-Bunny Door Knobbies." The sample submitted with your letter is an amusing depiction of a cow. It possesses a soft, stuffed cotton fabric body with button eyes and stitched facial features. The figure measures about 30 inches in height and is clothed in a removable cotton dress and apron outfit. The apron has two pockets which hold permanently emplaced twin baby cow figures. The article is constructed so that it can be hung by its paws from a doorknob, a railing post or similar fixture.

It is our position that the "CDB/Cow-Bunny Door Knobbies" 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 "Cow and Bunny Door Knobbies" will likely be used as novelty decorative or ornamental accents in the home, it is clear that the articles, with their material features and their somewhat comical and whimsical appearance, will be a source of frivolous amusement and entertainment, both for children and adults. In other words, their 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 these articles are designed for amusement and will be principally so used.

Accordingly, the applicable subheading for the "CDB/Cow-Bunny Door Knobbies" will be 9503.41.1000, HTSUSA, which provides for toys representing animals or non-human creatures...: stuffed toys and parts and accessories thereof. The rate of duty will be 6.8 percent ad valorem. There are no quota or visa restrictions or requirements for merchandise classified in Chapter 95 of the HTSUSA.

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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