CLA-2 CO:R:C:G 083538 JBW 834718
Ms. Laura Fumagalli
Import/Export Manager
Dakin Inc.
Post Office Box 7745
San Francisco, California 94120
RE: Animal Head Shoe Tie-ons and Zipper Pulls
Dear Ms. Fumagalli:
Your letter of December 5, 1988, on behalf of Dakin,
Inc., addressed to our New York office, has been referred to this
office for a binding ruling on the classification of animal head
"shoe tie-ons" and "zipper pulls" under the Harmonized Tariff
Schedule of the United States Annotated (HTSUSA).
FACTS:
You requested classification of two items referred to
as a "shoe tie-on," number 15-9760, and a "zipper pull," number
15-9820. The shoe tie-on is described as an animal head of man-
made fibers with two small loops on the back. These loops enable
the animal head to serve as a shoe decoration by running the shoe
laces through the loops. The zipper pull is also described as an
animal head of man-made textile fibers. The zipper pull has a
plastic hook to enable the animal head to be attached to a
zipper. The zipper pull serves both as decoration and as a
mechanism to facilitate a child's use of the zipper.
ISSUE:
What is the classification under the HTSUSA for textile
animal heads designed for use as shoe or zipper ornaments?
LAW AND ANALYSIS:
The General Rules of Interpretation (GRI's) set forth
the legal framework in which merchandise is to be classified
under the HTSUSA. GRI 1 requires that classification be
determined first according to the terms of the headings of the
tariff and any relative section or chapter notes and, unless
otherwise required, according to the remaining GRI's.
Heading 9503, HTSUSA, provides for toys. A toy is an
object designed for the amusement of a child or an adult. The
items under consideration are designed primarily for
ornamentation or adornment, and the amusement value appears
secondary. The items are consequently not considered toys under
the HTSUSA.
Other provisions are equally inapplicable. Note 3 to
Chapter 64 of the HTSUSA excludes ornaments from classification
as "parts of footwear" under Heading 6404, HTSUSA. The
Explanatory Notes, which provide the official interpretation of
the HTSUSA at the international level, include as parts of
zippers (slide fasteners), such items as "chain scoops, sliders
or runners, end pieces, and narrow strips of any length mounted
with chain scoops." Again, because ornamentation is the
principal use of the animal heads, classification under this
provision is inappropriate.
Heading 6307, HTSUSA, provides for other made up
articles of textile materials. The Explanatory Notes for this
heading state that the heading covers made up articles of any
textile material that are not included more specifically in other
headings of Section XI or elsewhere in the Nomenclature. From
the discussion in the preceding paragraphs, the items under
consideration are not more specifically provided for in other
headings and, therefore, are classified under this heading.
HOLDING:
The animal head shoe tie-ons and zipper pulls are
classified under subheading 6307.90.9050, as other made up
articles, other, with a duty of 7 percent ad valorem.
Sincerely,
John Durant, Director
Commercial Rulings Division