The tariff classification of a child restraint harness from China.

NY L80444 November 8, 2004 CLA-2-63:RR:NC:N3:351 L80444 CATEGORY: Classification TARIFF NO.: 6307.90.9889 Mr. John M. Peterson Neville Peterson LLP 17 State St., 19th Floor New York, NY 10004 RE: The tariff classification of a child restraint harness from China. Dear Mr. Peterson: In your letter dated Oct. 29, 2004, you requested a ruling on behalf of Gold, Inc., of Denver, on tariff classification for their “Monkey Harness.” You submitted a sample of the item. It looks like a stuffed monkey whose arms and legs are actually adjustable straps to allow it to be worn by a small child, like a backpack. The monkey’s tail is four feet long and has a handle that is to be held by an adult, thus keeping the child within reach. On the monkey’s back is a small zippered pocket, 4” x 4”, that could hold very small items. Despite the way in which it is worn and the small pocket, you state your belief that this is not a backpack for tariff purposes. We agree, finding that as a whole, it is primarily a restraint harness. You submit that the proper classification for this item is in heading 9503, Harmonized Tariff Schedule of the United States (HTS), which provides for, inter alia, stuffed toys. Customs has followed the U.S. Court of International Trade in construing the toy provisions of heading 9503 as “principal use” provisions. See, e.g., Ideal Toy Corp v. United States, 78 Cust. Ct. 28, 33 (1977). (“When amusement and utility become locked in controversy, the question becomes one of determining whether the amusement is incidental to the utilitarian purpose, or the utility purpose incidental to the amusement.”) We have ruled articles considered “toys” under heading 9503 to be articles whose principal use is amusement, diversion or play, rather than practicality. In the instant case, the principal function of the “Monkey Harness” is as a restraint device. The reason a person would use the device is to restrain young children, to prevent them from becoming separated from an accompanying adult. The additional feature of an amusing novelty animal likeness is ancillary to the main function of providing a safety restraint for children in heavily trafficked public areas. Consequently, the “Monkey Harness” restraint device is not a toy for tariff purposes The applicable subheading for this product will be 6307.90.9889, HTS, which provides for other made up textile articles, other. The general rate of duty will be seven percent ad valorem. Your sample will be returned as requested. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R.). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Mitchel Bayer at 646-733-3102. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division