Reconsideration of New York Ruling Letter (NYRL) 845214 of September 15, 1989

HQ 085752 December 4, 1989 CLA-2 CO:R:C:G 085752 SLR 845214 CATEGORY: Classification TARIFF NO.: 4202.22.8050 Mr. John Moriarty Spearhead Industries, Inc. 9971 Valley View Road Minneapolis, Minnesota 55344 RE: Reconsideration of New York Ruling Letter (NYRL) 845214 of September 15, 1989 Dear Mr. Moriarty: This ruling is in response to your letter of September 29, 1989, requesting the reconsideration of NYRL 845214 issued September 15, 1989. In that ruling, Item No. 11180, called "Dudley's Bed 'n Basket," was classified as a handbag in subheading 4202.22.8050, Harmonized Tariff Schedule of the United States Annotated (HTSUSA). A sample produced in China was forwarded for our examination. FACTS: The subject article is a child's basket-shaped holder ornamented with textile features of a bunny rabbit. It is constructed of man-made fibers and measures approximately 27 inches in circumference and approximately 3 inches in depth. The handle measures approximately 11 inches. Contrary to the holding reached by our New York office, you maintain that the article in question is classifiable as a stuffed toy in Chapter 95 of the HTSUSA. ISSUE: Was Item No. 11180, "Dudley's Bed 'n Basket," properly classified as a handbag in NYRL 845214, or should it be classified as a stuffed toy? LAW AND ANALYSIS: Classification of merchandise under the HTSUSA is in accordance with the General Rules of Interpretation (GRI), taken -2- in order. GRI 1 provides that classification is determined according to the terms of the headings and any relevant section or chapter notes. Heading 9503, HTSUSA, provides for other toys; reduced-size ("scale") models and similar recreational models, working or not; puzzles of all kinds; and accessories thereof. Subheading 9503.41 provides for toys representing animals or non-human creatures ... and parts and accessories thereof: stuffed toys. "Dudley's Bed 'n Basket" sports textile features of a rabbit. In order to qualify as a "stuffed toy" under subheading 9503.41, HTSUSA, however, the torso of an article must be filled with shredded textile waste or plastic foam. Here, the open-air basket-shaped holder represents the torso of the animal. While some stuffing is present in this area, it does not exist in a large enough quantity so as to impart the shape or form of the animal. Consequently, this article is not classifiable in subheading 9503.41. Heading 4202, HTSUSA, provides for, among other articles, handbags of textile materials. It is our belief that this heading accurately describes the product in issue. The basket portion of "Dudley's Bed 'n Basket" functions as a compartment wherein children can carry articles normally associated with their age group from one location to another. Ornamented with animal-like features, this item essentially becomes a child's novelty handbag. HOLDING: The merchandise in issue is classifiable in subheading 4202.22.8050, HTSUSA, which provides handbags, with outer surface of textile materials, other, other, of man-made fibers, textile category designation 670. The applicable rate of duty is 20 percent ad valorem. The designated textile and apparel category may be subdivided into parts. If so, visa and quota requirements 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 that you check, close to the time of shipment, the Status Report On Current Import Quotas (Restrain Levels), an internal issuance of the U.S. Customs Service, which is available for inspection at your local Customs office. Due to the changeable nature of the statistical annotation (the ninth and tenth digits of the classification) and the -3- restraint (quota/visa) categories, you should contact your local Customs office prior to importation of this merchandise to determine the current status of any import restraints or requirements. NYRL 845214, dated September 29, 1989, stands affirmed. Sincerely, John Durant, Director Commercial Rulings Division