HQ 084038: Classification of a "Cat Television Guide Magazine Holder"

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 084038

                                  June 21, 1989


      CLA-2 CO:R:C:G  084038  CMR

      CATEGORY: Classification

      TARIFF NO.: 6304.93.0000

      Louis Shoichet, Esq.
      Siegel, Mandell & Davidson, P.C.
      One Whitehall Street
      New York, New York  10004

      RE: Classification of a "Cat Television Guide Magazine Holder"

      Dear Mr. Shoichet:

           This ruling is in response to your letter of February 28, 1989,
      on behalf of your client, Avon Products, Inc., requesting a ruling on
      the classification of a "Cat Television Guide Magazine Holder" from
      Hong Kong.

      FACTS:

           The submitted article is made with an outershell of woven man-
      made fiber material.  The rectangular part of the article measures 22
      inches by 6 inches and is stuffed with what appears to be man-made
      fiber fill.  The article is designed to be placed over the arm rest
      of a chair.  Two pockets are sewn at one end so that a small magazine
      (such as a television guide) and other small items can be placed
      inside to hang perpendicular to the chair and be within convenient
      reach to an individual seated in the chair.  A stuffed cat figure is
      attached to the center of the rectangular piece.  The cat is stuffed
      with a bean bag and man-made fiber fill.  It acts as a counterweight
      against items placed in the pockets of the rectangular piece and also
      serves a decorative function.

           You have requested classification of the article as a toy in
      subheading 9503.41.10, HTSUSA.

















                                       -2-


      ISSUE:

           Is the "Cat Television Guide Magazine Holder" classifiable as a
      toy in subheading 9503.41.10, HTSUSA, as requested, or as a
      furnishing article in subheading 6304.93.00, HTSUSA?

      LAW AND ANALYSIS:

           Classification of merchandise under the HTSUSA is in accordance
      with the General Rules of Interpretation (GRI's), taken in order.
      GRI 1 provides that classification is determined first in accordance
      with the terms of the headings of the tariff and any relative section
      and chapter notes and then, if nothing in the headings or notes
      otherwise requires, in accordance with the remaining GRI's.

           For tariff purposes, toys are generally recognized as items
      which are designed and used for the amusement of children of adults.
      In the Explanatory Notes to the HTSUS, which are the official
      explanation of the HTSUS at the international level, the general
      notes for Chapter 95 support this position by stating that the
      "Chapter covers toys of all kinds whether designed for the amusement
      of children or adults" (bold added).  Clearly, toys are for
      amusement.

           The bean bag filled cat, taken alone, is not a toy.  In our
      opinion, it is not an article of amusement.  It does not have the
      character of a toy figure that is played with or that calls forth
      laughter or tickles one's fancy.  It is merely a decorative item,
      whether viewed alone or attached to the rectangular piece.

           The article, whether looked at as a whole or by its components,
      is a type of furnishings article.  It is designed to be placed on the
      arm rest of a chair.  We believe it is classifiable under GRI 1
      without the need to apply the remaining GRI's.

      HOLDING:

           The "Cat Television Guide Magazine Holder" is classified as an
      other furnishing article.  If its outershell is of synthetic fibers,
      it is classified in subheading 6304.93.0000, HTSUSA, textile category
      666, dutiable at 10.6 percent ad valorem.  If its outershell is of
      artificial fibers, it is classified in subheading 6304.99.6020,
      HTSUSA, textile category 666, dutiable at 6.4 percent ad valorem.
      As a product of Hong Kong it is presently subject to an export
      license based upon international textile agreements.
















                                       -3-


           Due to the changeable nature of the statistical annotation (the
      ninth and tenth digits of the classification) and the restraint
      (quota/visa) categories, you should contact your local Customs office
      prior to importation of this merchandise to determine the current
      status of any import restraints or requirements.


                                      Sincerely,



                                      John Durant, Director
                                      Commercial Rulings Division
















































      6cc: Area Director, New York Seaport
      1cc: CITA
      1cc: Legal Reference Section
      1cc: Phil Robins