CLA-2 CO:R:C:T 088665 KWM

TARIFF No.: 4202.32.9550

Mr. Joel K. Simon
Serko & Simon
One World Trade Center, Suite 3371
New York, New York 10048

RE: Wrist Rascals

Dear Mr. Simon:

We have received your request for a binding tariff classification regarding merchandise described as "Wrist Rascals." We have also received a sample and a photograph of the available Wrist Rascal products. Our decision follows.

FACTS: The sample Wrist Rascal depicts a baby chick. It approximately 5 inches in height. The "torso" of the chick is a pouch designed to be worn about the wrist. Straps depicting wings extend from each side of the torso, and fasten about the wrist by means of a hook-and-loop faster. On top of the pouch is a chick's head, on the bottom the chick's legs. Both the head and legs are stuffed. The head, legs and feet are made of 100 percent polyester. The pouch and straps are made of 100 percent nylon. Your letter indicates that Wrist Rascals depicting a frog, a cat, and a bear are also planned. ISSUE:

Is the Wrist Rascal wrist pouch classified as a toy of heading 9503, HTSUSA, a made up textile article of heading 6307, HTSUSA, or a similar container of heading 4202, HTSUSA.

LAW AND ANALYSIS:

In your letter of February 4, 1991, you argue twoalternative classifications: heading 6307, HTSUSA, as a made up textile article, and alternatively in heading 9503 as an other toy representing animals or nonhuman creatures.

Your argument for classification in heading 6307, HTSUSA, is premised on three related conclusions: first, that the Wrist Rascal is an item described by the terms of heading 9503, second, that it is also an item described by heading 4202, and third that the legal notes to those chapters (95 and 63) mutually exclude either provision from consideration inthis case. Therefore, the only remaining eligible heading is the "basket" provision for other made up textile articles, heading 6307, HTSUSA. We do not agree with your analysis. It is Customs' position that two legal notes such as these do not discount both headings, but rather direct classification to the one chapter which properly includes the merchandise.

In this case, we concur with your assertion that the Wrist Rascals are described by the provisions of heading 4202, HTSUSA. As your submission points out, the use of the WristRascal to carry personal items on or about the person

contributes to its classification as a similar article. Customs has ruled on several occasions that articles of a utilitarian nature such as this are classified in heading 4202.

Your submission also asserts that the Wrist Rascals may be considered to be other toys of heading 9503, HTSUSA. In support of your assertion, you cite Seattle District Ruling Letter (DD) 856327 which classified merchandise you perceiveas similar to the Wrist Rascals. Customs is of the opinion that the features inherent in the article at issue in DD 856327 do not constitute "classification principles" as you refer to them. In addition, the nature and use of the Wrist Rascals differs from that of the DD 826327 merchandise. The Wrist Rascals should be evaluated on their own merits.

We are of the opinion that Wrist Rascals are primarily functional wrist pouches; the animal-like features incorporated into the design of the pouch are ornamental,lending the article a novelty character. Customs has ruled on several occasions that articles having toy-like features such as animal shapes are not classified as toys, but in provisions that recognized their use as functional items despite a novelty appearance (for example, backpacks and sleeping bags).

Wrist Rascals are not toys. They are not primarily for the amusement of adults or children. They are containers for personal items.

In a telephone conversation on April 27, 1991, you askedthat we consider New York Ruling (NYRL) 851582 in our decision regarding the Wrist Rascals. We do not consider NYRL 851582 applicable here. The product at issue in that case is described as being several separate and distinct items combined to form a unique whole; in other words a composite good. In the present case, we do not consider the Wrist Rascal to be a composite good. It is a wrist pouch with ornamental features, not an article with separable parts. Classification under the Harmonized Tariff Schedule ofthe United States Annotated (HTSUSA) is made in accordance with the General Rules of Interpretation (GRI's). 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 relevant Section or Chapter Notes. As noted, there is a Legal Note to Chapter 95 which excludes articles of heading 4202:

1. This Chapter does not cover: * * *

(d) Sports bags or other containers of heading 4202, 4303 or 4304;

* * *

Having found that the Wrist Rascal is a container of heading 4202, HTSUSA, and having determined that it is not a toy ofheading 9503, HTSUSA, the heading terms and legal notes lead us to classify the Wrist Rascals in heading 4202, HTSUSA.

Since the Wrist Rascals may be classified by GRI 1, consideration of your alternative classification is not necessary.

Within heading 4202, HTSUSA, merchandise is subdivided based on the type of container and its use. The subject article qualifies as a "similar article" in that it functionsmuch like a key-case, wallet, or coin purse; it holds and

transports small articles such as keys, coins, or currency. Unlike the tariff schedule which it replace, the HTSUSA does not require that articles of this nature be "designed" to be carried on the person. The HTSUSA provision merely requires that an item be "of a kind normally carried in the pocket or in the handbag." Such use of the word "normally" does not exclude those items which usually are carried in the pocket or handbag but are adapted to be worn on the person. Past HTSUSA Customs decisions support this position.

HOLDING:

The merchandise described as "Wrist Rascals" is classified in subheading 4202.32.9550, HTSUSA. The textile visa category associated with this classification is 670.

The designated textile and apparel category may be subdivided into parts. If so, the visa and quota categoryrequirements applicable to the subject merchandise may be affected. Since part categories are the result of international bilateral agreements which are subject to frequent renegotiations and changes, to obtain the most current information available, we suggest you check, close to the time of shipment, the Status Report on Current Import Quotas (Restraint Levels), an issuance of the U.S. Customs Service, which is updated weekly and is available at your local Customs office. Due to the changeable nature of the statistical annotation (the ninth and tenth digits of the classification) and the restraint (quota/visa) categories, you should contact your local Customs office prior to the importation of this merchandise to determine the current status of any import restraints or requirements.


Sincerely,

John A. Durant
Director
Commercial Ruling Division