"Armchair Quarterback" and "Luv-Pet;" Stuffed Toy Animal Figures Seated in Toy Chairs

HQ 953186 April 13, 1993 CLA-2 CO:R:C:F 953186 GGD CATEGORY: Classification TARIFF NO.: 9503.41.10; 9902.95.02 Mr. Joel K. Simon Serko & Simon One World Trade Center, Suite 3371 New York, New York 10048 RE: "Armchair Quarterback" and "Luv-Pet;" Stuffed Toy Animal Figures Seated in Toy Chairs Dear Mr. Simon: This letter is in response to your inquiry of December 22, 1992, on behalf of your client, Russ Berrie and Company, Inc., concerning the tariff classification of two toy animal figures seated in two chairs, to be imported from China. Sample figures were submitted with your inquiry. FACTS: The first sample toy, item no. 11465, is identified as an "armchair quarterback." The fully stuffed bear measures approximately 6 inches high in its sitting position, and is attached by thread at several points to a stuffed armchair measuring approximately 7-1/2 inches high by 6-1/2 inches wide. The word "Saints" is printed on the bear's shirt and on a banner the bear holds. The names of other National Football League teams are said to be printed on armchair quarterback item nos. 11446 through 11464. The second sample toy, item no. 4864, is identified as a "Luv-Pet." The fully stuffed bear measures approximately 2-1/2 inches high in its sitting position, and is attached by thread at several points to a stuffed armchair measuring approximately 3 inches high by 3-1/4 inches wide. The words "I Love My Grandma" are printed in raised letters on the front of the bear's torso. -2- ISSUE: Whether the articles should be classified in subheading 9503.41.10, HTSUSA, the provision for stuffed toy animals; or in subheading 9503.90.60, HTSUSA, the provision for other toys. LAW AND ANALYSIS: Classification under the HTSUSA is made in accordance with the General Rules of Interpretation (GRIs). 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 relative Section or Chapter Notes. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRI's may then be applied. The Explanatory Notes (ENs) to the Harmonized Commodity Description and Coding System, which represent the official interpretation of the tariff at the international level, facilitate classification under the HTSUSA by offering guidance in understanding the scope of the headings and GRI's. Heading 9503, HTSUSA, applies to "other toys," i.e., all toys not specifically provided for in the other headings of chapter 95. Although the term "toy" is not defined in the tariff, the EN to chapter 95 indicates that a toy is an article designed for the amusement of children or adults. The proper heading for these articles is thus clear, i.e., heading 9503 for toys. The subheadings at issue essentially differentiate between stuffed toys that represent animals or non-human creatures and those that are other toys. Each of these items consists of two components, a stuffed toy animal and a stuffed toy armchair. The toy bears and toy chairs cannot be classified by reference to GRI 1 because each component is classifiable in a different subheading. We thus look to GRI 2(b) which, in pertinent part, states that: [t]he classification of goods consisting of more than one material or substance shall be according to the principles of Rule 3. GRI 3(a) directs that, since the two subheadings each refer to only part of the composite items, the subheadings are regarded as equally specific. Therefore, in determining whether the articles will be classified under a provision for the toy bears or the toy chairs, we next look to GRI 3(b), which states that: -3- [m]ixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale, which cannot be classified by reference to 3(a), shall be classified as if they consisted of the material or component which gives them their essential character, insofar as this criterion is applicable. Explanatory Note VIII to GRI 3(b) provides the following guidance concerning the essential character determination: The factor which determines essential character will vary as between different kinds of goods. It may, for example, be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the goods. In light of the fact that the armchairs essentially function as articles in which to display the bears in a cozy environment, we find that the stuffed toy animals provide the essential character of the whole articles. If the two components were purchased separately, it is likely that the chairs - being inanimate objects - would be chosen to suit or match the bears - which possess the facial features, posture, and attire that suggest personality and provide amusement. HOLDING: Item nos. 11465 and 4864, identified as the "Armchair Quarterback" and "Luv-Pet," respectively, are properly classified in subheading 9503.41.1000, HTSUSA, the provision for "Other toys...: Toys representing animals or non-human creatures...: Stuffed toys...: Stuffed toys." The duty on entries of this merchandise made on or prior to December 31, 1992, was suspended under subheading 9902.95.02, HTSUSA. For merchandise entered after that date, the general column one duty rate of 6.8 percent ad valorem will apply. Sincerely, John Durant, Director Commercial Rulings Division