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NY B85400




May 21, 1997

CLA-2-95:RR:NC:2:224 B85400

CATEGORY: CLASSIFICATION

TARIFF NO.: 9503.49.0020

Tammy Locke
Wholesale Supply Company, Inc.
7100 Service Merchandise Dr.
Brentwood TN 37207

RE: The tariff classification of a "Headless Monster at Desk" article from China.

Dear Ms. Locke:

In your letter dated May 10, 1997, you requested a tariff classification ruling.

The "Headless Monster at Desk," item #22200GEY, consists of a battery powered headless figure sitting at a work table equipped with various miniature toy tools. The article measures approximately 10 x 7 x 8 inches in size. A specification sheet states, in part, that the article is "animated - lifts head up from desk. Brain and eyes light up. Say Happy Halloween. Push button activated." We were unable to duplicate any of these features with the sample you provided. In the future, to obtain a binding Customs ruling you should provide a working sample of the product in its final, finished condition ready for sale at retail.

Heading 9503, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), applies to "other toys," i.e., all toys not specifically provided for in the other headings of chapter 95. Although the term "toy" is not defined in the tariff, the Explanatory Notes to chapter 95 indicate that a toy is an article designed for the amusement of children or adults. The proper heading for these articles is thus clear, i.e. heading 9503 for toys. The subheadings at issue essentially differentiate between toys that represent animals or non-human creatures and those that are other kinds of toys.

This item consists of two components, a toy creature and a plastic toy work bench. Each of these components is classifiable in a different subheading of the tariff schedule. In determining whether the article will be classified under a provision for the toy creature or the toy desk, we must decide which of the two components imparts the essential character to the composite good. The work bench essentially functions as an article in which to display the monster at work in its humorous environment. The monster is the primary focus and the animated component and it provides the essential character of the whole article. Accordingly, the article is classified as if it consisted of the component which gives the article its essential character

The applicable subheading for the "Headless Monster at Desk" will be 9503.49.0020, HTSUSA, which provides for toys representing animals or non-human creatures (for example, robots and monsters) and parts and accessories thereof: other, toys not having a spring mechanism, other. 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,

Gwenn Klein Kirschner
Chief, Special Products Branch

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