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NY 896140





April 29, 1994

CLA-2-95:S:N:N8:225 896140

CATEGORY: CLASSIFICATION

TARIFF NO.: 9502.10.2000; 9503.41.1000

Mr. Timothy Bumb
Fact Games, Ltd.
1590 Berryessa Road
San Jose, CA 95133

RE: The tariff classification of a stuffed doll and stuffed creature from China

Dear Mr. Bumb:

In your letter dated March 23, 1994, received in this office on March 31, 1994, you requested a tariff classification ruling. Two samples were submitted with your inquiry. The first item number H5002 is part of a series called "Broo Hoo Buckets". The article depicts a witch, standing behind a plastic bucket, stirring her brew. The witch stands approximately 14 inches in height and is chiefly made of polyester tricot blend material. The figure wears a long purple dress and hat trimmed in black. Her hair is made of golden yarn and her face and hands are green in color. The doll is stuffed with traditional stuffing material. She is attached to her plastic bucket by heavy gauge threads.

The second article, also part of a series, is identified by item number H5003 and is referred to as "Fun Crates". This product portrays a ghost emerging from the roof of a house. The ghost character is made of polyester tricot blend fabric and is stuffed with traditional stuffing material. The house consists of a wooden box with a permanently raised lid. The ghost's tail protrudes through a hole in the top of the house and is further secured by heavy gauge threads.

The articles are considered a composite good with an essential character imparted by the figures. It is your contention that the items are classifiable under 9505.90.6000 which provides for festive, carnival or other entertainment articles. However, this office must disagree. Classification of the subject merchandise rests on its apparent satisfaction of the guidelines set for festive articles. In general, merchandise is classifiable in heading 9505, HTSUSA, as a festive article when the article, as a whole:

1. is of non-durable material or, generally, is not purchased because of its extreme worth, or intrinsic value (e.g., paper, cardboard, metal foil, glass fiber, plastic, wood);

2. functions primarily as a decoration (e.g., its primary function is not utilitarian); and

3. is traditionally associated or used with a particular festival (e.g., stockings and tree ornaments for Christmas, decorative eggs for Easter).

An article's satisfaction of these three criteria is indicative of classification as a festive article. The motif of an article is not dispositive of its classification and, consequently, does not transform an item into a festive article. The instant merchandise does not satisfy criteria number 3 as it is not traditionally associated or used with Halloween.

Please note this ruling is being issued exclusively for the items described above and does not encompass all products in the series. Samples are required for proper classification.

The applicable subheading for the "Broo Hoo Bucket Witch" will be 9502.10.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for dolls representing only human beings and parts and accessories thereof: whether or not dressed: stuffed. The rate of duty will be 12 percent ad valorem.

The applicable subheading for the "Fun Crate Ghost" will be 9503.41.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for toys representing animals or non-human creatures and parts and accessories thereof: stuffed. The rate of duty will be 6.8 percent ad valorem.

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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