CLA-2 CO:R:C:F 089334 STB
Mr. Louis Shoichet
Siegel, Mandell & Davidson, P.C.
One Whitehall Street
New York, N.Y. 10004
RE: Lamb Chop Puppet
Dear Mr. Shoichet:
This letter is in response to your inquiry of April 11,
1991, concerning the classification of a toy puppet marketed as
the "Lamb Chop Puppet" to be imported from China and/or Taiwan.
A sample was submitted with your request.
FACTS:
The article at issue is a hand puppet figure shaped and
designed to resemble a lamb or sheep. The item measures
approximately 14-1/2 inches in height and approximately 14 inches
in width from outstretched limb to outstretched limb. It is
constructed of a 65 percent polyester/35 percent "pulled" knit
cotton fabric designed to replicate the wool exterior of a sheep.
There is an opening in the base of the shell in which a person's
hand can be inserted to manipulate the puppet figure. A hollow
body cavity forms an interior compartment inside the torso or
trunk of the figure. The section of the torso covering the front
of the body cavity feels as if it has very little, if any,
stuffing material inside the shell. The section which covers the
rear of the body cavity has slightly more of a stuffed feeling
than the front but is not fully stuffed.
ISSUE:
Should the Lamb Chop Puppet be classified as stuffed toy or
as a toy that is not stuffed?
LAW AND ANALYSIS:
The General Rules of Interpretation (GRI's) set forth the
legal framework in which merchandise is to be classified under
the Harmonized Tariff Schedule of the United States Annotated
(HTSUSA). GRI 1 requires that classification be determined first
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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 taken in order.
The subject puppet can be classified by reference to GRI 1.
It is our determination that the item is properly classified
under subheading 9503.49.0020, HTSUSA, the provision for toys
representing animals or non-human creatures that are not stuffed.
It is Customs position that a toy is considered stuffed for
tariff purposes if the stuffing materials impart the shape and
form of the torso of the figure. Customs has also held that the
"feel" of an item may be relevant to the determination as stuffed
or non-stuffed. This long-standing position is based, in part,
on the dictionary definition of the verb "stuff" which was
adopted in Customs Information Exchange Ruling, (C.I.E.) 449/46,
August 7, 1946. This ruling cites the adopted definition as
follows:
Stuff, v. I.t.l., To fill to distention by crowding
something into; cram; pack full; as, to stuff a
trunk full of clothes; to stuff the head with
knowledge. 2. Specif., to fill with material
specially prepared for such use; as, to stuff a
cushion, to stuff a fowl for cooking. 3. In
taxidermy, to fill out with suitable material (the
skin of a bird or beast), and arranged so as to make
a life-like form. 4. To cram into a small space;
crowd; as, to stuff a newspaper into one's pocket.
5. To fill full or distend by crowding or being
crowded into; often with out; as the strangers stuffed
the gallery; the sawdust stuffs out the doll's body.
It is apparent that the emphasis of the above definition is
upon the filling and/or distending of the article that is
"stuffed." There is a generous use of words and phrases such as
"cram", "crowd" and "pack full." Customs has reiterated its
acceptance of the above definition on many occasions since the
C.I.E. ruling was published, and has not altered its rather
strict standards concerning the "stuffed" classification of
articles similar to the item at issue.
An examination of the Lamb Chop Puppet reveals that the
stuffing materials do not impart the shape or form of the item;
it is definitely not "crammed" with stuffing such that the shell
is fully distended. As mentioned, there is a large cavity in the
torso. Additionally, the shell covering the front section of the
cavity feels as if it contains very little, if any, stuffing
material; this section has little resilience and, when pressed
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in, tends to remain depressed. The section of the shell which
covers the rear of the body cavity has slightly more of a stuffed
feeling than the front but it also is not fully stuffed and
distended. When the item is examined in its entirety, the body
cavity, taken together with the barely stuffed shell, gives the
torso a non-stuffed quality and feeling.
HOLDING:
The item known as the "Lamb Chop Puppet" is classifiable in
subheading 9503.49.0020, HTSUSA, the provision 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 applicable duty rate is
6.8 percent ad valorem.
Sincerely,
John Durant, Director
Commercial Rulings Division