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HQ 966758




November 5, 2003

CLA-2 RR:CR:TE 966758 BAS

CATEGORY: CLASSIFICATION

TARIFF NO.: 9503.90.0080

Brian White
Williams-Sonoma, Inc .
151 Union Street, 7th Floor
San Francisco, California 94111

RE: Revocation of NY J88336, dated September 15, 2003; Classification of the “Thumbie Animal Blanket Collection” from China

Dear Mr. White:

This is in reference to New York Ruling Letter (NY) J88336, issued to you on September 15, 2003. In NY J88336, a “Thumbie Animal Blanket Collection” from China was classified under subheading 6307.90.9889, HTSUSA, which provides for “Other made up articles, including dress patterns: Other: Other: Other: Other: Other.”

Upon review of the ruling, the Bureau of Customs and Border Protection (CBP) has determined that the merchandise was erroneously classified. This ruling letter revokes NY J88336 and sets forth the correct classification determination.

Pursuant to section 625(c), Tariff Act of 1930 (19 U.S. C. 1625(c)), as amended by section 623 of Title VI (Customs Modernization) of the North American Free Trade Agreement Implementation Act, Pub. L. 103-182, 107 Stat. 2057, 2186 (1993), notice of the proposed revocation of NY J88336 is not required as it was issued within the last 60 days.

FACTS:

The merchandise under consideration is a “Thumbie Animal Blanket Collection.” The “Thumbie Animal Blanket Collection” consists of a “Pink Thumbie Blanket,” “ Thumbie Blanket-Blue Hippo,” “Thumbie Blanket-Green Frog” and “Thumbie Blanket-Ivory Lamb.” The articles are constructed of a brushed knit fabric panel and a pile knit fabric panel. The panels are sewn together around the edges with polyester fiber filling between the panels. One side is designed with a whimsical character of a bunny rabbit, hippopotamus, frog or lamb. The head and arms of the animal are represented but the blanket hangs down to complete the image as if the animal is emerging from the blanket. The pink bunny blanket submitted measures approximately 18 1/4 square inches.

ISSUE:

Is the subject “Thumbie Animal Blanket Collection” classifiable under heading 6307, HTSUSA, which covers other made up articles or heading 9503, HTSUSA, which covers toys?

LAW AND ANALYSIS:

Classification under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA) is made in accordance with the General Rules of Interpretation (GRI). GRI 1 provides that the classification of goods shall be determined according to the terms of the headings of the tariff schedule and any relative Section or Chapter Notes. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRIs may then be applied.

HEADING 9503, HTSUSA:

Heading 9503, HTSUSA, covers “Other toys; reduced –size (“scale”) models and similar recreation models, working or not; puzzles of all kinds; parts and accessories thereof.” The Explanatory Notes (EN) constitute the official interpretation of the Harmonized System at the international level. The EN to heading 9503, HTSUSA, state that the heading covers toys intended essentially for the amusement of persons. These include toys representing animals or non-human creatures. The “Thumbie Animal Blanket Collection” are toys which are representations of animals or non-human creatures and are intended for the amusement of children. Depending on the actual toy, we have consistently classified “blankie” type toys in different subheadings within heading 9503. NY H85796, December 26, 2001; NY H83023, dated July 23, 2001; NY G84760, dated December 20, 2000; NY F81811, February 1, 2000; and NY F88296, dated June 14, 2000.

In general, toys that depict a full-bodied animal have been classified either in subheading 9503. 41, HTSUSA or subheading 9503.49, HTSUSA. NY G84760, dated December 20, 2000; NY F91911, dated February 1, 2000; NY F88296, dated June 14, 2000. Because the animals depicted on the “Thumbie Animal Blanket Collection” are not “full bodied” representations of animals, they are properly classifiable in subheading 9503.90.0080, HTUSA, as “Other toys; reduced-size (“scale”) models and similar recreational models, working or not; puzzles of all kinds; parts and accessories thereof: Other: Other.” This is consistent with other rulings in which we have classified other than full bodied animal representations attached to children’s blankets, in subheading 9503.90.0080, HTSUSA. NY H85796, dated December 26, 2001; NY H83023, dated July 23, 2001

HEADING 6307, HTSUSA

Heading 6307, HTSUSA, is the provision for other made up articles. The EN to Heading 6307 state that the heading covers made up articles of any textile material which are not included more specifically in other headings of Section XI or elsewhere in the Nomenclature. Since the “Thumbie Animal Blanket Collection” is described more specifically, by heading 9503, HTSUSA, the basket provision, would not be the appropriate heading in which the subject merchandise should be classified.

Note (1)(t) to Section XI, furthermore, states that the section does not cover articles of Chapter 95, for example, toys. Having concluded that the “Thumbie Animal Blanket Collection” is a toy, it is therefore precluded from classification in Section XI, HTSUSA.

HOLDING:

NY J88336, dated September 15, 2003, is hereby revoked. As the NY J88336 has not been in effect for at least 60 days, in accordance with 19 U.S.C. 1625(c), this ruling will not require publication in the Customs Bulletin.

The “Thumbie Animal Blanket Collection” is classified in subheading 9503.90.0080, HTSUSA, which provides for “Other toys; reduced-size models and similar recreational models, working or not; puzzles of all
kinds; parts and accessories thereof: Other: Other.” The general column one rate of duty is free.

Sincerely,

Myles B. Harmon, Director

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