CLA-2 RR:CR:TE 966843 BAS
Ms. Despina Keegan
Serko & Simon LLP
Customs & International Trade Law
1700 Broadway
31st Floor
New York, New York 10019
RE: Revocation of NY F88845, dated July 5, 2000; Classification of the “Animal Head Security Buddy” from China
Dear Ms. Keegan:
This is in reference to a proposed notice of revocation published in the Customs Bulletin of December 3, 2003. In response to that notice, you sent us comments on December 23, 2003, on behalf of your client, H.J. Rashti & Co. Inc. You indicated that your client had received a ruling, New York Ruling Letter (NY) F88845, issued on July 5, 2000 in which an “Animal Head Security Buddy” blanket from China was classified under subheading 6307.90.9989, HTSUSA, which provides for “Other made up articles, including dress patterns: Other: Other: Other: Other: Other.” You stated that you believed that NY F88845 should be revoked in accordance with proposed HQ 966809.
Upon review of the ruling, the Bureau of Customs and Border Protection (CBP) has determined that the merchandise was erroneously classified. This ruling letter revokes NY F88845 and sets forth the correct classification determination.
Pursuant to section 625(c), Tariff Act of 1930 (19 U.S. C. 1625(c)), as amended by section 623 of Title VI (Customs Modernization) of the North American Free Trade Agreement Implementation Act, Pub. L. 103-182, 107 Stat. 2057, 2186 (1993), notice of the proposed revocation of NY F89046, dated July 19, 2000, concerning substantially identical merchandise, as described below, was published in the Customs Bulletin, Volume 37, Number 49, on December 3, 2003. During the notice and comment period that closed on January 2, 2004 the only comments we received was your notification informing us that NY F88845 concerned substantially similar merchandise.
FACTS:
The merchandise under consideration is a child’s “Animal Security Buddy,” item number J133. It is constructed of a rectangular shaped textile panel of brushed knit fabric with a woven textile binder sewn around the edges. It features in one corner a stuffed head of an animal and a ribbon tied into a bow underneath the stuffed head. In the opposite corner is a textile patch with the embroidered word “Carter’s.” The blanket measures approximately 21” x 19-1/2”.
ISSUE:
Is the subject “Animal Head Security Buddy” classifiable under heading 6307, HTSUSA, which covers other made up articles or heading 9503, HTSUSA, which covers toys?
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). GRI 1 provides that the classification of goods shall be determined 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 GRIs may then be applied.
HEADING 9503, HTSUSA:
Heading 9503, HTSUSA, covers “Other toys; reduced –size (“scale”) models and similar recreation models, working or not; puzzles of all kinds; parts and accessories thereof.” The Explanatory Notes (EN) constitute the official interpretation of the Harmonized System at the international level. The EN to heading 9503, HTSUSA, state that the heading covers toys intended essentially for the amusement of persons. These include toys representing animals or non-human creatures. The “Animal Head Security Buddy” is a toy which is a representation of an animal or non-human creature and is intended for the amusement of children. Depending on the actual toy, we have consistently classified “blankie” type toys in different subheadings within heading 9503. NY H85796, December 26, 2001; NY H83023, dated July 23, 2001; NY G84760, dated December 20, 2000; NY F81811, February 1, 2000; and NY F88296, dated June 14, 2000.
In general, toys that depict full-bodied animals have been classified either in subheading 9503.41, HTSUSA or subheading 9503.49, HTSUSA. NY G84760, dated December 20, 2000; NY F91911, dated February 1, 2000; NY F88296, dated June 14, 2000. Because the animal depicted on the “Animal Head Security Buddy” is not a “full bodied” representation of an animal, it is properly classifiable in subheading 9503.90.0080, HTUSA, as “Other toys; reduced-size (“scale”) models and similar recreational models, working or not; puzzles of all kinds; parts and accessories thereof: Other: Other.” This is consistent with other rulings in which we have classified other than full bodied animal representations attached to children’s blankets, in subheading 9503.90.0080, HTSUSA. NY H85796, dated December 26, 2001; NY H83023, dated July 23, 2001.
HEADING 6307, HTSUSA
Heading 6307, HTSUSA, is the provision for other made up articles. The EN to Heading 6307 state that the heading covers made up articles of any textile material which are not included more specifically in other headings of Section XI or elsewhere in the Nomenclature. Since the “Animal Head Security Buddy” is described more specifically, by heading 9503, HTSUSA, heading 6307, HTSUSA, a “basket” provision, would not be the appropriate heading in which the subject merchandise should be classified.
Note (1)(t) to Section XI, furthermore, states that the section does not cover articles of Chapter 95, for example, toys. Having concluded that the “Animal Head Security Buddy” is a toy, it is therefore precluded from classification in Section XI, HTSUSA.
HOLDING:
NY HF88845, dated July 5, 2000, is hereby revoked. In accordance with 19 U.S.C. 1625(c), this ruling will become effective 60 days after its publication in the Customs Bulletin.
The “Animal Head Security Buddy” is classified in subheading 9503.90.0080, HTSUSA, which provides for “Other toys; reduced-size
models and similar recreational models, working or not; puzzles of all kinds; parts and accessories thereof: Other: Other.” The general column one rate of duty is free.
Sincerely,
Myles B. Harmon, Director
Commercial Rulings Division