CLA-2 CO:R:C:F 953188 GGD
Ms. Karin M. Burke
Serko & Simon
One World Trade Center, Suite 3371
New York, New York 10048
RE: "Squirts;" Rubber Roto-molded Figures that Squirt when
Squeezed
Dear Ms. Burke:
This letter is in response to your inquiry of January 4,
1993, on behalf of your client, Russ Berrie and Co., Inc.,
concerning the classification under the Harmonized Tariff
Schedule of the United States Annotated (HTSUSA), of articles
identified as "squirts," to be imported from China. Samples were
submitted with your request.
FACTS:
The samples are identified by three separate item numbers.
Item no. 18002 is a monster-like figure which measures
approximately 4 inches in height and has bulging eyes and a wide
grin. Item no. 26808 is a smiling bear figure which measures
approximately 4-1/2 inches in height, carries a bat and ball, and
has a major league baseball team shirt and cap painted on. Item
no. 30348 is a smiling bear figure which measures approximately
4-1/2 inches in height, carries a football, and has a national
football league jersey and helmet painted on. Each item is
hollow, with a removable plug on the bottom allowing it to be
filled with water. When the filled article is picked up and
squeezed, water squirts from the figure's mouth surprising an
unsuspecting person.
-2-
ISSUE:
Whether the article should be classified as a toy or as a
practical joke article.
LAW AND ANALYSIS:
Classification under the HTSUSA is made in accordance with
the General Rules of Interpretation (GRIs). 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
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. The Explanatory Notes (ENs) to the Harmonized
Commodity Description and Coding System, which represent the
official interpretation of the tariff at the international level,
facilitate classification under the HTSUSA by offering guidance
in understanding the scope of the headings and GRIs.
Heading 9503, HTSUSA, applies to "other toys," i.e., all
toys not specifically provided for in the other headings of
chapter 95. Although the term "toy" is not defined in the
tariff, the EN to chapter 95 indicates that a toy is an article
designed for the amusement of children or adults. The ENs to
heading 9503 indicate that, among other toys, the heading covers
toys representing animals or non-human creatures even if
possessing predominantly human physical characteristics (e.g.,
angels, robots, devils, monsters). Although it is apparent that
these animal/monster figures were designed for amusement, they
also function to trick or surprise unsuspecting individuals. As
noted above, classification in heading 9503, HTSUSA, may be
inapplicable to items that are specifically provided for in other
headings of chapter 95.
Heading 9505, HTSUSA, provides, in part, for "entertainment
articles, including magic tricks and practical joke
articles;...." The EN to heading 9505 states, in part, that the
heading includes novelty jokes such as sneezing powder, surprise
sweets, water-jet button-holes and "Japanese flowers." We
further note that in Parksmith Corporation v. United States, 67
Cust. Ct. 405, 408, C.D. 4304 (1970), the court reviewed several
dictionary and court case definitions of the term "practical
joke," determining that a practical joke article is one which
causes humor by "somehow placing an individual at a disadvantage
through a trick or prank."
-3-
Although not specifically listed in the EN, the squirts
figures appear to possess the same squirting capability of water-
jet button-holes and "Japanese flowers." The figures are
tempting to handle - which makes the surprise squirt likely to
occur - and they are easily refilled with water to the
disadvantage of the next individual to be tricked. It is our
determination that the "squirts" figures identified as item nos.
18002, 26808, and 30348, are properly classified as practical
joke articles.
HOLDING:
The "squirts" articles identified as item nos. 18002, 26808,
and 30348, are properly classified in subheading 9505.90.20,
HTSUSA, the provision for festive, carnival or other
entertainment articles, other, magic tricks and practical joke
articles. The general column one duty rate applicable to this
merchandise is 5.8 percent ad valorem.
Sincerely,
John Durant, Director
Commercial Rulings Division