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NY D82881




October 15, 1998

CLA-2-95:RR:NC:2:224 D82881

CATEGORY: CLASSIFICATION

TARIFF NO.: 9503.41.0010

Joshua Bloomfield
Tower Group International
6730 Middlebelt Road
Romulus MI 48174-2039

RE: The tariff classification of textile stuffed animal figures made in China.

Dear Mr. Bloomfield:

In your letter dated October 2, 1998, you requested a tariff classification ruling on behalf of Crazy Mountain Imports.

The merchandise consists of four items described as follows.

Item #F1072 - "Standup Gardening Animal Dolls" - 65% fabric and 35% wood - nine and one half inches in height - amusing, cartoon-like faces with miniature apparel - described as non- human dolls used for decoration purposes.

Item #F1074 - "Felt Gardening Families" - 65% cotton and 35% polyester - eight inches in height - humorous bunny faces and miniature apparel - described as a set of four non-human stuffed animals which are sewn together and used for decoration purposes.

Item #F1067 - "Fabric Doorknob Hangers" - 65% polyester and 35% cotton - 26 inches in height - cartoon-like faces with miniature apparel - described as a decoration article which is designed to be hung on a door knob.

Item #F1007 - "Standup Plush Felt Bear & Cat" - 65% fabric and 35% wood - 11 inches in height - cartoon-like animal faces with miniature apparel - designed to be used as a standing decoration or as a doll.

Heading 9503 of the Harmonized Tariff Schedule of the United States (HTSUS) provides for, inter alia, other toys. The Explanatory Notes to chapter 95, HTSUS, indicate that "this chapter covers toys of all kinds whether designed for the amusement of children or adults." It is the position of the Customs Service that the amusement requirement means that toys should be designed and used principally for amusement. See Additional U.S. Rule of Interpretation 1(a), HTSUS.

It is our position that although these figures are suitable for display, their physical appearance, including the toy apparel and cartoon-like facial features, generates a type of amusement in the child and/or adult observer similar to that derived from objects like plush animal playthings that are commonly recognized as toys. And this whimsical amusement exceeds any utility offered by the subject figures. The stuffed animal figures are classified as toys for tariff purposes.

The applicable subheading for above-described items F1072, F1074, F1067 and F1007 will be 9503.41.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for other toys; stuffed toys representing animals or non-human creatures (for example, robots and monsters) and parts and accessories thereof: stuffed toys. The duty rate 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 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,

Robert B. Swierupski
Director,
National Commodity

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