CLA-2-95:RR:NC:2:224 D88616
Cindy Hazlett
Applause Inc.
6101 Variel Avenue
P.O. Box 4183
Woodland Hills, CA 91365-4183
RE: The tariff classification of a Mickey Mouse toy from China.
Dear Ms. Hazlett:
In your letter dated February 22, 1999, you requested a tariff classification ruling.
You are requesting the tariff classification on an item which represents the Mickey Mouse character. The figure is approximately seven inches in height and displays unique Mickey Mouse features such as a comical facial expression, big ears and big feet. The head and feet of the character are stuffed. Mickey’s arms, which are not stuffed, also function as a wrist strap which is secured by means of velcro attached to each arm. Mickey’s torso is partly a zippered compartment or pouch designed for children who will use it to store their belongings such as small toys, toy jewelry, candies, etc. A metal ring is attached to the top of the figure’s head, however attached to the metal ring is a plastic hook/clip which has an attached thumb jack (on its rectangular portion) for opening and closing. The plastic clip enables the toy to be attached to a belt loop, a back pack, or some like object. The role of the plastic clip should not be confused with the class of steel key loops or metal key chains that Customs has consistently held are designed to function principally as key holders/organizers in themselves, regardless of any attached toy, novelty or decorative ancillary components. See, in this regard, Headquarters Ruling Letter 961020 dated September 25, 1998. The sample will be returned, as requested.
The official interpretation of the Harmonized Tariff System at the international level is embodied in the Explanatory Notes. The General Explanatory Note to Chapter 95, Harmonized Tariff System of the United States Annotated (HTSUSA), provides that the “Chapter covers toys of all kinds whether designed for the amusement of children or adults.” Although this Mickey Mouse toy can also function as a zippered storage device, we believe it will be principally incorporated into a child’s play activity. Any utility is incidental to the article’s play value, particularly due to the small size of the overall article, which confines it to use by 2 to 5 year old children, and due to its minimal storage space.
The applicable subheading for the Mickey Mouse toy will be 9503.49.0025, Harmonized Tariff Schedule of the United States (HTS), which provides for “Toys representing animals or non-human creatures...and parts and accessories thereof: Other...Toys.” The rate of duty will be free.
This ruling is being issued under the provisions of Part 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 212-637-7015.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division