CLA-2 CO:R:C:T 088665 KWM
TARIFF No.: 4202.32.9550
Mr. Joel K. Simon
Serko & Simon
One World Trade Center, Suite 3371
New York, New York 10048
RE: Wrist Rascals
Dear Mr. Simon:
We have received your request for a binding tariff
classification regarding merchandise described as "Wrist
Rascals." We have also received a sample and a photograph of
the available Wrist Rascal products. Our decision follows.
FACTS:
The sample Wrist Rascal depicts a baby chick. It
approximately 5 inches in height. The "torso" of the chick is
a pouch designed to be worn about the wrist. Straps depicting
wings extend from each side of the torso, and fasten about the
wrist by means of a hook-and-loop faster. On top of the pouch
is a chick's head, on the bottom the chick's legs. Both the
head and legs are stuffed. The head, legs and feet are made
of 100 percent polyester. The pouch and straps are made of
100 percent nylon. Your letter indicates that Wrist Rascals
depicting a frog, a cat, and a bear are also planned.
ISSUE:
Is the Wrist Rascal wrist pouch classified as a toy of
heading 9503, HTSUSA, a made up textile article of heading
6307, HTSUSA, or a similar container of heading 4202, HTSUSA.
LAW AND ANALYSIS:
In your letter of February 4, 1991, you argue
twoalternative classifications: heading 6307, HTSUSA, as a made
up textile article, and alternatively in heading 9503 as an
other toy representing animals or nonhuman creatures.
Your argument for classification in heading 6307, HTSUSA,
is premised on three related conclusions: first, that the
Wrist Rascal is an item described by the terms of heading
9503, second, that it is also an item described by heading
4202, and third that the legal notes to those chapters (95 and
63) mutually exclude either provision from consideration
inthis case. Therefore, the only remaining eligible heading is
the "basket" provision for other made up textile articles,
heading 6307, HTSUSA. We do not agree with your analysis. It
is Customs' position that two legal notes such as these do not
discount both headings, but rather direct classification to
the one chapter which properly includes the merchandise.
In this case, we concur with your assertion that the
Wrist Rascals are described by the provisions of heading 4202,
HTSUSA. As your submission points out, the use of the
WristRascal to carry personal items on or about the person
contributes to its classification as a similar article.
Customs has ruled on several occasions that articles of a
utilitarian nature such as this are classified in heading
4202.
Your submission also asserts that the Wrist Rascals may
be considered to be other toys of heading 9503, HTSUSA. In
support of your assertion, you cite Seattle District Ruling
Letter (DD) 856327 which classified merchandise you perceiveas
similar to the Wrist Rascals. Customs is of the opinion
that the features inherent in the article at issue in DD
856327 do not constitute "classification principles" as you
refer to them. In addition, the nature and use of the Wrist
Rascals differs from that of the DD 826327 merchandise. The
Wrist Rascals should be evaluated on their own merits.
We are of the opinion that Wrist Rascals are primarily
functional wrist pouches; the animal-like features
incorporated into the design of the pouch are
ornamental,lending the article a novelty character. Customs has
ruled on
several occasions that articles having toy-like features such
as animal shapes are not classified as toys, but in provisions
that recognized their use as functional items despite a
novelty appearance (for example, backpacks and sleeping bags).
Wrist Rascals are not toys. They are not primarily for the
amusement of adults or children. They are containers for
personal items.
In a telephone conversation on April 27, 1991, you
askedthat we consider New York Ruling (NYRL) 851582 in our
decision
regarding the Wrist Rascals. We do not consider NYRL 851582
applicable here. The product at issue in that case is
described as being several separate and distinct items
combined to form a unique whole; in other words a composite
good. In the present case, we do not consider the Wrist
Rascal to be a composite good. It is a wrist pouch with
ornamental features, not an article with separable parts.
Classification under the Harmonized Tariff Schedule ofthe
United States Annotated (HTSUSA) is made in accordance
with the General Rules of Interpretation (GRI's). The
systematic detail of the harmonized system is such that
virtually all goods are classified by application of GRI 1,
that is, according to the terms of the headings of the tariff
schedule and any relevant Section or Chapter Notes. As noted,
there is a Legal Note to Chapter 95 which excludes articles of
heading 4202:
1. This Chapter does not cover:
* * *
(d) Sports bags or other containers of heading
4202, 4303 or 4304;
* * *
Having found that the Wrist Rascal is a container of heading
4202, HTSUSA, and having determined that it is not a toy
ofheading 9503, HTSUSA, the heading terms and legal notes lead
us to classify the Wrist Rascals in heading 4202, HTSUSA.
Since the Wrist Rascals may be classified by GRI 1,
consideration of your alternative classification is not
necessary.
Within heading 4202, HTSUSA, merchandise is subdivided
based on the type of container and its use. The subject
article qualifies as a "similar article" in that it
functionsmuch like a key-case, wallet, or coin purse; it holds
and
transports small articles such as keys, coins, or currency.
Unlike the tariff schedule which it replace, the HTSUSA does
not require that articles of this nature be "designed" to be
carried on the person. The HTSUSA provision merely requires
that an item be "of a kind normally carried in the pocket or
in the handbag." Such use of the word "normally" does not
exclude those items which usually are carried in the pocket or
handbag but are adapted to be worn on the person. Past
HTSUSA Customs decisions support this position.
HOLDING:
The merchandise described as "Wrist Rascals" is
classified in subheading 4202.32.9550, HTSUSA. The textile
visa category associated with this classification is 670.
The designated textile and apparel category may be
subdivided into parts. If so, the visa and quota
categoryrequirements applicable to the subject merchandise may be
affected. Since part categories are the result of
international bilateral agreements which are subject to
frequent renegotiations and changes, to obtain the most
current information available, we suggest you check, close to
the time of shipment, the Status Report on Current Import
Quotas (Restraint Levels), an issuance of the U.S. Customs
Service, which is updated weekly and is available at your
local Customs office.
Due to the changeable nature of the statistical
annotation (the ninth and tenth digits of the classification)
and the restraint (quota/visa) categories, you should contact
your local Customs office prior to the importation of this
merchandise to determine the current status of any import
restraints or requirements.
Sincerely,
John A. Durant
Director
Commercial Ruling Division