HQ 953186: "Armchair Quarterback" and "Luv-Pet;" Stuffed Toy Animal Figures Seated in Toy Chairs

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 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