CLA-2 R:C:F 957560 GGD
Scott E. Rosenow, Esquire
Stein Shostak Shostak & O'Hara
1620 L Street, N.W., Suite 807
Washington, D.C. 20036-5605
RE: Reconsideration of DD 899337; "Playfaces Stuffed Toy
Pillows;" 3 Dimensional, Pillow-Like, "Soft Sculptures" of
Cartoon Characters' Faces; Other Made Up Textile Articles;
Not Other Toys
Dear Mr. Rosenow:
This letter is in response to the request of your client,
Play-By-Play Toys & Novelties, dated January 17, 1995, for
reconsideration of Newark District Ruling Letter (DD) 899337,
issued July 1, 1994, concerning the classification under the
Harmonized Tariff Schedule of the United States Annotated
(HTSUSA) of articles identified as "Playfaces." In DD 899337,
Customs classified the merchandise (in 1994) in subheading
6307.90.9986 (now 6307.90.9989), HTSUSA, the provision for "Other
made up articles, including dress patterns: Other: Other: Other,
Other: Other." Sample articles, imported from China and
featuring the cartoon characters "Bugs Bunny" and "Sylvester" the
cat, were submitted with the request. Subsequent to the request
and submission, a conference was held with Headquarters personnel
on May 24, 1995. You submitted additional written materials
dated May 30, 1995, which have been received and considered.
FACTS:
The samples are pillow-like articles that are designed and
shaped to resemble only the heads/faces of the cartoon characters
"Bugs Bunny" and "Sylvester" the cat. The outer surfaces are
composed of man-made, filament woven fabric. The colorful fabric -2-
is stuffed, presumably with polyester fiber, giving the articles
a soft, resilient feel. The sample items measure approximately
22 inches by 24 inches by 8 inches. Each has a textile loop (for
carrying or suspending the article) and a few three-dimensional
features such as whiskers, ears, a patch of fur on the top of the
head, etc.
The inquirer states that marketing will be directed toward
children for their amusement, and a brochure photographically
depicts numerous "Playfaces," several with children lying on and
cuddling with the articles. A copy of a retail license agreement
between the inquirer and Warner Bros. Consumer Products was
submitted and states that mass market sales of the licensed
products may be through toy buyers only, not home furnishings
buyers. In marketing information provided prior to the issuance
of NYRL 899337, however, the inquirer relates that the goods may,
on occasion, be sold to home furnishing departments as pillows.
ISSUE:
Whether the merchandise is properly classified in heading
6307, HTSUS, as other made up textile articles, or in heading
9503, HTSUS, as other toys.
LAW AND ANALYSIS:
Classification under the HTSUS 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 GRIs 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 HTSUS by offering guidance in
understanding the scope of the headings and GRIs.
Heading 9503, HTSUS, applies to "other toys," i.e., all toys
not included in headings 9501 and 9502. Although the term "toy"
is not specifically defined in the tariff, the ENs to chapter 95,
HTSUS, indicate that the chapter covers toys of all kinds whether
designed for the amusement of children or adults. The ENs to
heading 9503, HTSUS, indicate that the heading includes toys
representing animals or non-human creatures, even if possessing
predominantly human physical characteristics (e.g., angels, -3-
robots, devils, monsters). Customs will classify a stuffed toy
representing an animal or non-human creature in subheading
9503.41, HTSUS, if the toy is a reasonably full-figured depiction
of the animal's or creature's anatomy that the toy seeks to
represent. The representation must be constructed in a sculpted,
three dimensional form.
Mindful of these criteria in Headquarters Ruling Letter
(HRL) 951533, issued June 17, 1992, this office classified a
stuffed, pillow-shaped article bearing a flat, screen-printed
image of the "Beast" character (from the movie "Beauty and the
Beast") in heading 6307, HTSUS. Although the article featured
two arms and a pair of horns, we found that there was no
multidimensional articulation of the head, legs, or feet of the
non-human creature being portrayed. In the case at hand, the
stuffed articles represent only the heads/faces of animals or
non-human creatures, and are not reasonably full-figured
depictions of animal anatomies. Thus, they are not classifiable
in subheading 9503.41, HTSUS.
Noting that chapter 95, HTSUS, covers "toys of all kinds,"
you contend that the "Playfaces" are clearly designed principally
for amusement, and suggest that the articles are most
specifically classified in subheading 9503.90.6000, HTSUSA, as
other toys not having a spring mechanism. You point out that the
items are largely based upon cartoon or television characters,
and assert that the use of vibrant colors (amusing to children),
plush materials (e.g., velvet), loops for hanging, and irregular
features (e.g., whiskers), are alien to articles principally
designed for comfort, such as pillows.
You also cite to New York Ruling Letter (NYRL) 824586,
issued August 27, 1987, in which stuffed, pillow-shaped objects
with imprinted facial representations of "Santa" and "Christmas
Mouse," were classified in item 737.98, Tariff Schedules of the
United States (TSUS), the provision for other toys not
specifically provided for.
Aside from the fact that NYRL 824586 was issued under the
TSUS, a tariff with rules of interpretation and application
different from those of the HTSUS, the items subject to that
ruling were less than one half the size of the "Playfaces"
(measuring approximately 10-1/2 inches by 10-1/2 inches).
"Santa" and "Christmas Mouse" also featured body appendages,
i.e., arms, legs, ears, tail, etc., that were found to
"contribute substantially to their primary value of amusement."
Looking at their size, those items appear to have offered far
less than the "Playfaces" with respect to comfort. -4-
We also disagree that bright colors, velvet materials, loops
for hanging, or irregular features, are alien to, or somehow
detract from the comfort providing aspects of an item. Not all
merchandise that amuses is properly classified in a toy
provision. Although the appearance of the "Playfaces" is
somewhat amusing, the size, shapes, and textures of the articles,
in addition to the marketing noted above, provide a clearer
invitation for children to relax, snuggle, and sprawl upon their
favorite cartoon or television characters than to play with the
items. We thus find that the "Playfaces" are not principally
designed for amusement and are not classifiable in heading 9503,
HTSUS.
Heading 6307, HTSUS, covers other made up textile articles,
including dress patterns. Note 1(t) to Section XI (the section
in which chapter 63 falls) states that "[t]his section does not
cover: Articles of chapter 95 (for example, toys, games, sports
requisites and nets)." The ENs to heading 6307 indicate 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. We find that the "Playfaces" were
properly classified (in 1994) in subheading 6307.90.9986 (now
6307.90.9989), HTSUSA, the provision for "Other made up articles,
including dress patterns: Other: Other: Other, Other: Other."
HOLDING:
The articles identified as "Playfaces Stuffed Toy Pillows"
were properly classified (in 1994) in subheading 6307.90.9986
(now 6307.90.9989), HTSUSA, the provision for "Other made up
articles, including dress patterns: Other: Other: Other, Other:
Other." The applicable duty rate is 7 percent ad valorem.
DD 889337, issued July 1, 1994, is hereby affirmed.
Sincerely,
John Durant, Director
Tariff Classification
Appeals Division