HQ 957098: "Bunny Surprise;" A Stuffed Toy Animal, its Clothing, Accessories, and Container; GRI 5(a)

Native CBP ruling rendition. Applicability is fact-specific; modification/revocation relationships and original publisher date are retained. Publisher sentinel year0001 means unknown date, not a historical legal adoption.

                            HQ 957098

                         January 23, 1995


CLA-2  CO:R:C:F  957098  GGD

CATEGORY:  Classification

TARIFF NO.:  9503.41.0010

Ms. Jennifer Scott
Expeditors International of Washington, Inc.
21318 64th Avenue South
Kent, Washington 98032

RE:  "Bunny Surprise;" A Stuffed Toy Animal, its Clothing,
     Accessories, and Container; GRI 5(a)

Dear Ms. Scott:

     This letter is in response to your request of September 12,
1994, on behalf of your client, The Brass Key, concerning the
classification under the Harmonized Tariff Schedule of the United
States (HTSUS), of an article identified as "Bunny Surprise," to
be imported from China.  A sample was submitted with your
request.  

FACTS:

     The sample article consists of a stuffed toy bunny,
measuring approximately 8-1/2 inches in height (seated).  The toy
animal is dressed in a satin/acetate outfit with matching hat and
purse.  Also included is a soft-sided, egg-shaped, decorative bag
comprised of similar materials, and having a transparent plastic
front and carrying loop.  A zipper closure runs vertically along
two sides.  The bag measures approximately 10 inches in height by
7 inches in width, and contains an interior storage pocket that
will be labeled as being dedicated for the bunny's purse and hat. 
There is a loop upon which to hang the bunny's dress, and a loop
to secure the toy during transport.  The bag will only be sold
with the stuffed toy animal, and the entire article will be
imported in a retail package suitable for direct sale without
repacking.                                 -2-

ISSUE:

     Whether the bag is a container specially shaped or fitted to
contain a specific article or set of articles, so as to be
classified with such article(s) in heading 9503, HTSUS.

LAW AND ANALYSIS:

     Classification under the HTSUS 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 GRIs 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 HTSUS by offering guidance in
understanding the scope of the headings and GRIs.

     As noted above, the article essentially consists of a
stuffed toy animal, what the bunny wears and/or carries, and a
bag.  Subheading 9503.41.0010, HTSUSA, provides for "Other
toys...and accessories thereof: Toys representing animals or non-
human creatures...: Stuffed toys...and accessories thereof,
Stuffed toys."  The bag would be classifiable in either heading
4202 or chapter 63, HTSUS, if imported separately.  

     We note that certain containers may be classified with the
articles they are designed to hold, if the requirements of GRI
5(a) are met.  In pertinent part, GRI 5(a) states that:

          Camera cases, musical instrument cases, gun cases,
          drawing instrument cases, necklace cases and similar
          containers, specially shaped or fitted to contain a
          specific article or set of articles, suitable for long-
          term use and entered with the articles for which they
          are intended, shall be classified with such articles
          when of a kind normally sold therewith. 

     In this case, the decorative bag is specially shaped or
fitted to contain a specific set of articles (i.e., it is only
slightly larger than the stuffed toy, is of similar materials and
colors, contains loops and pockets specifically designated for
the dress, hat, purse, and for securing the toy during                                -3-

transportation).  The bag is suitable for long term use, in that
it is constructed of sturdy textiles and plastic, with a zipper
closure and intricate designs.  The bag will also be entered only
with the articles it is intended to contain and is not sold
separately.  

     Although toy animals are not normally sold with containers,
we find that the bunny, its clothing, and accessories will most
likely be kept clean and retained for future play if stored and
transported in a container such as this.  It is our determination
that the decorative, egg-shaped bag meets the requirements of GRI
5(a), and is classifiable in the toy provision with its contents. 

HOLDING:

     The article identified as "Bunny Surprise" is properly
classified in subheading 9503.41.0010, HTSUSA, which provides for
"Other toys...and accessories thereof: Toys representing animals
or non-human creatures...: Stuffed toys...and accessories
thereof, Stuffed toys."  The applicable duty rate is free.


                               Sincerely,




                               John Durant, Director
                               Commercial Rulings Division