CLA-2 CO:R:C:F 089529 STB
Mr. Henry Van
BJ Customs Brokerage Co.
P.O. Box 91034
Los Angeles, CA 90009-1034
RE: Weepy the Wee Wee
Dear Mr. Van:
This letter is in response to your inquiry of May 31, 1991,
requesting a tariff classification of an article marketed as
"Weepy the Wee Wee" to be imported from China. A sample was
submitted with your request.
FACTS:
The sample submitted is a plastic representation of a young
man standing on a base. The article is approximately 7-1/2
inches (19 centimeters) in height. The base can be filled with
water by the end user of the item; pulling down the pants of the
figure then causes water to squirt out from a hole in the front
pelvic area.
ISSUE:
Whether the subject item should be classified as a doll or
as a practical joke article?
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'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 relative
Section or Chapter Notes. In the event that the goods cannot be
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classified solely on the basis of GRI 1, and if the headings and
legal notes do not otherwise require, the remaining GRI's may
then be applied.
First, we will determine whether this item can be properly
classified by reference to GRI 1 as a practical joke article
under heading 9505, HTSUSA, and particularly subheading
9505.90.2000, HTSUSA. If Weepy the Wee Wee (Weepy) does not
qualify for classification in heading 9505, HTSUSA, then, as a
full-bodied representation of a human being, it may be classified
under heading 9502, HTSUSA, the provision for dolls representing
only human beings.
Subheading 9505.90.2000, HTSUSA, applies to the following:
Festive, carnival or other entertainment articles,
including magic tricks and practical joke articles;
parts and accessories thereof:
Other:
Magic tricks and practical joke articles:
parts and accessories thereof.
The Explanatory Notes, which constitute the official
interpretation of the tariff at the international level, provide
guidance as to what types of items are to be classified in the
various headings and the first six digits of subheadings of the
tariff schedule. Explanatory Note 95.05(B) states that the
subheading includes:
(B) Conjuring tricks and novelty jokes, e.g. packs
of cards, tables, screens and containers,
specially designed for the performance of
conjuring tricks; novelty jokes such as
sneezing powder, surprise sweets, water-jet
button-holes and "Japanese flowers".
This list of examples is obviously not all-inclusive but does
indicate what types of items are intended to be included within
the relevant subheading.
It is our determination that the Weepy the Wee Wee figure is
properly classifiable as a practical joke article. In Parksmith
Corporation v. United States, 67 Cust. Ct. 405, 408, C.D. 4304
(1970), the court stated that a practical joke article is an
article which causes humor by "somehow placing an individual at a
disadvantage through a trick or prank." The court adopted this
definition as a summary of several dictionary definitions of the
term "practical joke" as well as the results of other court
cases. All of the items listed in Explanatory Note 95.05(B) fit
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into this definition as does Weepy the Wee Wee. It is not
patently obvious that the Weepy figure has a squirting feature.
The item is sold as a novelty item that will surprise and trick
individuals and place them at a humorous disadvantage when the
unsuspecting victim, or his/her surroundings, are squirted as a
result of Weepy's pants being lowered. This item possesses the
same surprise squirting ability that is present in the water-jet
button-holes and "Japanese flowers" mentioned in the explanatory
note, as well as the additional humorous quality associated with
the source of the squirt and the action necessary to cause the
squirt.
HOLDING:
The article marketed as "Weepy the Wee Wee" is properly
classified under subheading 9505.90.2000, HTSUSA, the provision
for festive, carnival or other entertainment articles, other,
magic tricks and practical joke articles. The applicable duty
rate is 5.8% ad valorem.
Sincerely,
John Durant, Director
Commercial Rulings Division