CLA-2 CO:R:C:G 086099 NLP
Mr. David A. Perry
The Cascade Collection
P.O. Box 1425
North Bend, WA 98045
RE: Stuffed Animals
Dear Mr. Perry:
This ruling is in response to your letter of November 22,
1989, requesting a classification of stuffed animals, imported
from Korea, under the Harmonized Tariff Schedule of the United
States Annotated (HTSUSA). Samples were submitted for our
examination.
FACTS:
Six samples were submitted for our examination including an
arctic white seal, a reclining bengal tiger, a reclining siberian
tiger, a reclining lion, a sitting elephant and a flamingo.
These animals are made of plush textile material and are stuffed.
ISSUES:
1. Are these stuffed animals classifiable as toys under
subheading 9503.41.1000, HTSUSA, which provides for toys
representing animals or non-human creatures (for example, robots
and monsters) and parts and accessories thereof: stuffed toys.
2. Are the instant stuffed animals subject to subheading
9902.95.02, HTSUSA, which provides for duty free treatment of
stuffed toy figures, classifiable in subheading 9503.41.1000,
HTSUSA, if they do not exceed 63.5 cm in either length, width or
height.
LAW AND ANALYSIS:
The General Rules of Interpretation (GRI's) set forth the
legal framework in which merchandise is to be classified under
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the HTSUSA. GRI 1 requires that classification be determined
first according to the terms of the headings of the tariff and
any relative section or chapter notes and, unless otherwise
required, according to the remaining GRI's.
Subheading 9503.41.1000, HTSUSA, provides for toys
representing animals or non-human creatures (for example, robots
and monsters) and parts and accessories thereof: stuffed toys.
The Explanatory Notes to the Harmonized System constitute the
official interpretation of the HTSUSA at the international level.
The Explanatory Notes to Chapter 95 provide that this chapter
covers toys of all kinds whether designed for the amusement of
children or adults. The instant articles are designed to amuse
children, are stuffed, and represent animal creatures.
Therefore, the stuffed animals would be classifiable in
subheading 9503.41.1000, HTSUSA.
Subheading 9902.95.02, HTSUSA, provides duty free treatment
for stuffed or filled toy figures of animate objects (except
dolls) not having a spring mechanism and not exceeding 63.5 cm in
either length, width or height, provided for in subheading
9503.41.1000. Therefore, we must determine the measurements of
the stuffed animals to see whether they are eligible for duty
free treatment.
It is Customs' position that the measurement of a toy
animal figure is determined essentially by its construction.
When imported in a fixed, unadjustable position, the length,
width, or height is determined by measuring the toy figure in its
fixed standing, sitting, or other position. However, when the
toy figure is imported in an adjustable condition, the length,
width, or height is determined by adjusting the toy to its normal
upright or standing position (i.e., the position that the stuffed
animal will most likely be used in) and measuring it from the
highest point of its head to the lowest point on its feet.
Five of the stuffed animals are in fixed unadjustable
positions. The arctic seal measures less than 18 inches (46 cm)
in length when placed in its normal horizontal position of rest.
The bengal tiger, the siberian tiger and the lion are imported in
a fixed reclining position, and were each measured from the tip
of their front paws to the end of their bodies. We considered
the end of their bodies to be the point at which their tails
fall naturally. In all three animals the tails fall close to
their back paws. The bengal tiger measures 24-1/2 inches in
length (62 cm), the siberian tiger measures less than 25 inches
in length (63.5 cm), and the lion measures 15 inches (38 cm) in
length.
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The elephant is also imported in a fixed and unadjustable
position. We believe the proper way to measure the length of the
elephant is to place it in its sitting position and measure it
from the start of its trunk to the end of its tail. The elephant
measures 39-1/2 inches in length (75 cm) and, is, therefore, not
eligible for duty free treatment.
The sixth stuffed animal, the flamingo, is not imported in a
fixed or unadjustable position. It seems to be constructed in
such a way as to allow it to be placed in a sitting position,
with its torso placed on a flat surface and its legs either left
hanging down below the torso or spread out laterally in some
configuration about the figure. It is Custom's position that the
most likely position the flamingo will be placed in is in an
upright sitting position with its legs hanging down. The length
of the flamingo from its highest point to its lowest point is
slightly less than 25 inches (63.5 cm).
HOLDING:
The stuffed animals are all classifiable in subheading
9503.41.1000, HTSUSA. Pursuant to subheading 9902.95.02, HTSUSA,
the seal, the bengal tiger, the siberian tiger, the lion and
flamingo are eligible for duty free treatment since they do not
exceed 63.5 cm in either length, width or height.
However, since the elephant exceeds 63.5 cm in length it is
not entitled to entry free of duty pursuant to subheading
9902.95.02, HTSUSA. The rate of duty for stuffed toys
classifiable in subheading 9503.41.1000, HTSUSA, is 6.8 percent
ad valorem.
Sincerely,
John Durant, Director
Commercial Rulings Division