CLA-2-95:RR:NC:2:224 D81816
Allan H. Kamnitz
Sharretts, Paley, Carter & Blauvelt, P.C.
67 Broad Street
New York NY 10004
RE: The tariff classification of stuffed animal figures from China or Taiwan.
Dear Mr. Kamnitz:
In your letter dated August 27, 1998, you requested a tariff classification ruling on behalf of Crown Crafts, Inc.
Your letter asserts that the characters Winnie the Pooh, Tigger, Scooby-Doo and Mickey Mouse are stuffed toys, classifiable in subheading 9503.41.0010, Harmonized Tariff Schedule of the United States Annotated (HTSUSA). You state that the animal representations are designed and intended to provide amusement to children by being held, cuddled and played with and meet the definition of a toy. The sample figures are being returned at your request.
The Mickey Mouse figure is a full-figured, textile sculpture of the Disney cartoon character. The sample figure’s amusing, cartoon depiction is clearly designed with the principal purpose of being a toy plaything in the hands of the ultimate consumer. Accordingly, it is classifiable as a toy in heading 9503 of the HTSUSA, and specifically in subheading 9503.41.0010 as a stuffed toy representing an animal.
Winnie the Pooh measures approximately 28 inches high (upright position) or long (prone) and 13 inches wide (excluding paws). It has a soft polyester shell or skin and is stuffed with a polyester
fill. The Pooh sample is essentially a three-dimensional form with a head and facial features, “arm” and “leg” appendages, and a torso which somewhat resembles the configuration of the children’s popular Winnie the Pooh Disney cartoon character in shape and appearance. Based on its construction, we see no reasonable use for your client’s stuffed Pooh cartoon character likeness other than as an object to carry or lay down on its back; its primary attraction and use are limited to these two positions. The torso is somewhat more pillow-shaped or block-shaped than the common toy animal versions of this size, perhaps so it can be used as a floor or bed pillow while watching TV, reading, relaxing or napping. But unlike the following described samples this Pooh figure in our view is constructed overall for primary use as a fun plaything because its trunk is sufficiently defined in terms of dimension and outline (as is the rest of the figure) and it has an amusing and comical appearance. This Pooh figure meets the Customs definition of a stuffed toy in subheading 9503.41.0010, HTSUSA.
The sample identified as Scooby-Doo is made with 100% polyester fill stuffed in a 100% polyester cover, shell or skin. It measures approximately 27 inches long (excluding tail) and about 25 inches at its widest point. It is a cartoon-like depiction of a dog, its appearance duplicating the Hanna-Barbera Scooby-Doo character. The construction of this character figure with its somewhat block-shaped torso, flat and plain undersides and the alignment of the appendages, makes it eminently suitable for use in a stretched out prone position on its stomach and impractical for use in any other position. We are unable to determine with certainty at this time whether the Scooby-Doo merchandise represented by this sample is designed primarily as an entertaining novelty “pillow” object to be used to rest, relax, read or watch TV upon or aside of, or intended to be used principally as a toy plaything. Since the issue of determining the primacy of use and thereby the tariff classification of character figures configured generally like Scooby-Doo is currently before our Customs Headquarters for resolution, we will withhold our classification decision on your client’s sample of the Scooby-Doo figure.
The sample Tigger is a cartoon-like depiction of a tiger having a resemblance in its appearance to the Disney Tigger cartoon
character associated with the Winny the Pooh stories. It is made of polyester materials and measures approximately 10 inches in width excluding the “arms” and 31 inches in length excluding tail. Tigger’s cover has the orange bisected with lateral black stripes pattern familiar on a Bengal tiger with the exception of its yellow face and a yellow oval spot running the length of its “stomach.” Like the Scooby-Doo sample, Tigger has a somewhat squared-off trunk, and its head and appendages are configured and sewn to the trunk in such away as to allow the figure to be laid down in a stretched out prone position. In our opinion, this position is the most likely position in which it will be placed in use. Like Scooby-Doo then, we take note of this configuration and must determine with certainty whether the Tigger sample represents a class of novelty pillow merchandise primarily designed to lay prone on the floor not only for play reasons but principally to act as a pillow “friend” to lie on or around while one watches TV, reads or otherwise relaxes. We prefer to withhold our classification decision for this sample as well.
The applicable subheading for the Mickey Mouse figure and the Winny the Pooh figure will be 9503.41.0010, HTSUSA, which provides for “Toys representing animals or non-human creatures (for example, robots and monsters) and parts and accessories thereof: Stuffed toys and parts and accessories thereof.” The duty rate will be free.
This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).
A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Tom McKenna at 212-466-5475.
Sincerely,
Robert B. Swierupski Director, National Commodity Specialist Division