CLA-2-95:S:N:N7:224 811437
Joel K. Simon
Serko & Simon
1 World Trade Center
New York, N.Y. 10048
RE:The tariff classification of a stuffed bear bar pin from
China.
Dear Mr. Simon:
In your letter dated May 30, 1995, you requested a tariff
classification ruling on behalf of Russ Berrie and Company,
Incorporated.
The submitted sample of item number 2029 is a small stuffed
textile bear that measures approximately 3 1/4 inches in height.
A bar pin is attached to the back of the bear so that it can be
worn pinned to an article of clothing. Sample is being returned,
as per your request.
Although the bar pin lacks the material features to be a
physical toy plaything as such, and will likely be worn as a
novelty decorative or ornamental accessory, it is also clear that
the article, with its comical or whimsical appearance, will be a
source of enjoyment, humorous diversion and frivolous
entertainment, both for children and adult wearers. In other
words, its appearance may well generate the same type of
emotional reaction one derives from actually playing with objects
commonly thought of as toys.
In United States v. Topps Chewing Gum, Inc., 440 F.2d 1384,
1385 (C.C.P.A. 1971), the court concluded that certain metal
buttons designed to be worn on a shirt or sweater and on which
were written humorous sayings and/or designs were classifiable as
toys. In reaching this conclusion, the court reasoned that "if
the purpose of an object is to give the same kind of enjoyment as
playthings give, its purpose is amusement, whether the object is
to be manually manipulated, used in a game, or, as here, worn."
The applicable subheading for the bear bar pin will be
9503.41.0010, Harmonized Tariff Schedule of the United States
(HTS), which provides for "Other toys...and accessories thereof:
Toys representing animals or non-human creatures (for example,
robots and monsters) and parts and accessories thereof, stuffed
toys." The rate of duty will be free.
This ruling is being issued under the provisions of Section
177 of the Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry
documents filed at the time this merchandise is imported. If the
documents have been filed without a copy, this ruling should be
brought to the attention of the Customs officer handling the
transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seapor