The tariff classification of plush textile backpack clips from China

N296886 June 4, 2018 CLA-2-63:OT:RR:NC:N3:351 CATEGORY: Classification TARIFF NO.: 6307.90.9889 Ms. Lauren Johnson, LCB, CCS Walgreens 304 Wilmot Road, MS 3163 Deerfield, IL 60015 RE: The tariff classification of plush textile backpack clips from China Dear Ms. Johnson: In your letter dated April 27, 2018, you requested a tariff classification ruling. You submitted five samples of a product you call “Puff Backback Clips,” identified by Walgreens Item Code (WIC) 737917. The five puff backpack clips styles are: Unicorn with Legs, Glitter Unicorn, Flamingo, Cat and Pineapple. The puff backpack clips are constructed of a knit pile fabric shaped into a puff ball, filled with polyester stuffing and sewn closed. Each style has a polyurethane head, tail and/or leaves glued onto the stuffed ball. The Flamingo and Unicorn with Legs styles feature glued-on legs made of nylon cord and polyurethane feet. All the puff backpack clips are topped with a chain ending with an iron split ring and a large, zinc-alloy lobster clasp. Although they feature a split ring, the size and shape of the puff backpack clips are too large to be easily put in one’s pocket to be used as a key holder. The puff backpack clips measure approximately 4 to 5 inches long, and the puff ball portion is similar in size to a golf ball. They are intended for use by those who are ages three and up, and they are designed to be attached to a backpack as a decorative item. In your letter, you suggest that the Pineapple style may be classified under subheading 6702.90.3500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for artificial flowers, foliage and fruit and parts thereof; articles made of artificial flowers, foliage or fruit: of other materials: other: of man-made fibers. We disagree with this proposed classification. The Harmonized Commodity Description and Coding System Explanatory Notes (ENs) constitute the official interpretation of the Harmonized System at the international level. While not legally binding nor dispositive, the ENs provide commentary on the classification of articles within heading 6702. The ENs state this heading covers, “artificial flowers, foliage and fruit in forms resembling the natural products.” It is the opinion of this office that this product does not resemble the natural product as it lacks many of the common physical characteristics of a pineapple and thus, would not be classified under heading 6702. In your letter, you also suggest that the puff backpack clips may be classified under subheading 9503.00.0073, HTSUS, which provides for “Tricycles, scooters, pedal cars and similar wheeled toys…dolls, other toys…puzzles of all kinds; parts and accessories thereof… In order to be classified as a toy, the item “must be full figured or reasonably full figured, and have a depiction of the animal or creature it seeks to represent, and the figure must be a soft, sculptured edition or an articulation in three dimensions of the head, torso and appendages of the character being portrayed.”  Because the merchandise concerned is not full figured or reasonably full figured, and is not principally designed for amusement, it cannot be classified as a toy. The puff backpack clips are assembled by cutting, sewing and gluing and meet the definition of a “made up” article as noted in Sec. XI, Note 7(a and f). The applicable subheading for all the styles of Puff Backpack Clips, item code, (WIC) 737917 will be 6307.90.9889,HTSUS, which provides for other made up textile articles, other. The rate of duty will be 7 percent ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on the World Wide Web at https://hts.usitc.gov/current. The samples will be returned. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). 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 Adleasia Lonesome via email at adleasia.a.lonesome@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division