CLA-2 OT:RR:CTF:TCM H075935 ASM
Ms. Charlotte Chen
SKM Enterprises, Inc.
15210 E. Nelson Avenue
City of Industry, CA 91744
RE: Modification of NY L85170; Classification of Toy Pet Carriers
Dear Ms. Chen:
This is in reference to New York Ruling Letter (NY) L85170, dated May 31, 2005, which replaced NY L84237, dated May 19, 2005, issued to you on behalf of SKM Enterprises, Inc., concerning the tariff classification of a toy “Pet Carrier” under the Harmonized Tariff Schedule of the United States (HTSUS). In that ruling, U.S. Customs and Border Protection (“CBP”) classified the merchandise as a container under subheading 4202.92.90, HTSUS. We have reviewed NY L85170 and found it to be in error. For the reasons set forth below, we hereby modify NY L85170.
Pursuant to section 625(c), Tariff Act of f1930 (19 U.S.C. Section 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 modification was published in the Customs Bulletin, Volume 44, No. 24 on June 9, 2010. No comments were received in response to this notice.
FACTS:
In NY L851701, the subject merchandise, identified as item 05GND110/A, was
described as follows:
The red and white “Pet Carrier” is a double handle zippered carry
bag wholly of man-made fiber textile materials. The bag is designed
with an opening to permit the “pet’s” head to protrude from one side,
and measures approximately 4-1/2 “ in width x 10-1/2” in length x 7”
in depth.
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1 NY L85170 is a later ruling involving the same merchandise and importer as NY L84237, issued in order to correct a clerical error in item number 05GND110/A.
ISSUE:
Whether the “Pet Carrier” is classified as a container in heading 4202, HTSUS, or as a toy in heading 9503, HTSUS.
LAW AND ANALYSIS:
Classification under the Harmonized Tariff Schedule of the United States (HTSUS) 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 heading and legal notes do not otherwise require, the remaining GRI may then be applied.
The following headings of the HTSUS are under consideration in classifying the subject article:
4202 Trunks, suitcases, vanity cases, attaché cases,
briefcases, school satchels, spectacle cases, binocular cases, camera cases, musical instrument cases, gun cases, holsters and similar containers; traveling bags, insulated food or beverage bags, toiletry bags, knapsacks and backpacks, handbags, shopping bags, wallets, purses, map cases, cigarette cases, tobacco pouches, tool bags, sports bags, bottle cases, jewelry boxes, powder cases, cutlery cases and similar containers, of leather or of composition leather, of sheeting of plastics, of textile materials, of vulcanized fiber or of paperboard, or wholly or mainly covered with such materials or with paper:
4202.92.90 Other:
9503.00.00 Tricycles, scooters, pedal cars and similar wheeled
Toys; dolls’ carriages; dolls, other toys; reduced-scale (“scale”) models and similar recreational models, working or not; puzzles of all kinds; parts and accessories thereof:
The term "toy" is not defined in the HTSUS. To be a toy, the "character of amusement involved [is] that derived from an item which is essentially a plaything." Wilson’s Customs Clearance, Inc. v. United States, 59 Cust. Ct. 36, C.D. 3061 (1967).
The General Explanatory Note (EN)2 for Chapter 95 states that this "Chapter covers toys of all kinds whether designed for the amusement of children or adults." Although nothing in heading 9503 or the relevant Chapter notes explicitly states that an item's classification as a "toy" is dependent upon its use, the Court of International Trade (CIT) has found inherent in various dictionary definitions of "toy"
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2 The Harmonized Commodity Description and Coding System Explanatory Notes (“ENs”) constitute the official interpretation of the Harmonized System at the international level. While neither legally binding nor dispositive, the ENs provide a commentary on the scope of each heading of the HTSUS and are generally indicative of the proper interpretation of these headings. See T.D. 89-80, 54 Fed. Reg. 35127, 35128 (August 23, 1989).
the notion that an object is a toy only if it is designed and used for amusement, diversion or play, rather than for practical purposes. See Minnetonka Brands, Inc. v. United States, 110 F. Supp. 2d 1020, 1026 (CIT 2000). The court found that an object must be designed and used for amusement, diversion or play, rather than practicality in order to be classified as a "toy" of heading 9503, HTSUS.
In order to classify articles that are both amusing and functional, such as the toy “Pet Carrier”, we look to the case of Ideal Toy Corp. v United States, 78 Cust. Ct. 28 (1977), in which the court stated that "when amusement and utility become locked in controversy, the question becomes one of determining whether amusement is incidental to the utilitarian purpose, or whether the utility purpose is incidental to the amusement.” In this instance, the subject carriers are used primarily for amusement because they are intended for interactive play with a stuffed toy animal. As evidenced by their size and construction, any utilitarian purpose would merely be incidental to use as a functional container. Similarly, CBP has classified textile doll carriers designed for girls to carry their dolls and accessories as “toys" of heading 9503, HTSUS. See NY H81709, dated June 18, 2001; PD G83798, dated November 22, 2000; NY 851767, dated April 24, 1990.
It is the conclusion of CBP, based on the above discussion, that the subject
toy pet carriers are primarily used for amusement. As such, the merchandise is classified as a “toy” in heading 9503, HTSUS.
HOLDING:
The subject merchandise, identified toy “Pet Carriers” are correctly classified in subheading 9503.00.00, HTSUS, which provides for “Tricycles, scooters, pedal cars and similar wheeled toys; dolls’ carriages; dolls, other toys; reduced-scale (“scale”) models and similar recreational models, working or not; puzzles of all kinds; parts and accessories thereof. This provision is duty free at the general column one rate of duty.
EFFECT ON OTHER RULINGS:
This ruling modifies NY L85170, dated May 31, 2005 (replacing NY L84237, dated May 19, 2005). In accordance with 19 U.S.C. Section 1625(c), this action will become effective 60 days after publication in the Customs Bulletin.
Sincerely,
Myles B. Harmon, Director
Commercial and Trade Facilitation Division