The tariff classification of a "Christmas Door Decoration" from China and/or Taiwan.

NY 808736 April 6, 1995 CLA-2-95:S:N:N8:224 808736 CATEGORY: Classification TARIFF NO.: 9503.41.0010 David A. Eisen Siegel, Mandell & Davidson, P.C. One Astor Plaza 1515 Broadway New York NY 10036-8901 RE: The tariff classification of a "Christmas Door Decoration" from China and/or Taiwan. Dear Mr. Eisen: In your letter dated March 29, 1995, you requested a tariff classification ruling on behalf of Avon Products, Inc. The merchandise is described as a textile door decoration shaped in the configuration of a snowman. The article measures approximately 13 inches in length, has a stuffed head and torso and is constructed of a 65 percent polyester/35 percent cotton fabric. The face is decorated with sewn-on felt eyes, nose and mouth and a textile scarf is wrapped around the neck. A felt hat is permanently affixed to the stuffed head. The skin or shell of the torso is made of plaid fabric. The "arms," constructed of an elastic band covered with ruffled fabric, are interconnected to form a loop which hangs on a door knob. A metal bell is attached to the bottom of each unstuffed "leg." You have suggested that this textile door decoration in the form of a snowman figure is classifiable in subheading 6307.90.99, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), the provision for other made-up textile articles. We are of the opinion that this representational article is something designed principally for amusement of diversion rather than for any practical use. Heading 9503, HTSUSA, provides for, inter alia, other toys. The Explanatory Notes to Chapter 95, HTSUSA, indicate that "this chapter covers toys of all kinds whether designed for the amusement of children or adults." It is Customs' position that the amusement requirement means that toys should be designed and used principally for amusement. See Additional U.S. Rule of Interpretation 1(a), HTSUSA. Customs defines principal use as that use which exceeds each other single use of the article. In this case, since the article will be principally used as a toy, it is classifiable in 9503. We note that while the fabric snowman figure may lack certain material features to be a manipulated plaything, and will likely be used as a novelty door decoration or ornamental accent, it is also clear that the article, with its comical and whimsical appearance, will be a source of enjoyment, humorous diversion and frivolous entertainment, both for children and adults. In other words, as its appearance and construction may well generate the same type of enjoyment and emotion one derives from actually playing with objects commonly thought of as toys, its purpose is also amusement. See HRL 083168, issued April 8, 1991, where a stuffed textile pumpkin was classified as a toy; and, HRL 952889, issued March 17, 1993, where a plastic inflatable hanging bat animal was classified as a toy animal. The applicable subheading for the snowman figure "Christmas Door Decoration" - PP 129616 will be 9503.41.0010, HTSUSA, which provides for "Toys representing animals or non-human creatures...: Stuffed toys 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 Seaport