HQ 083438: Classification of novelty animal heads

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 083438

                                        September 6, 1989


          CLA-2 CO:R:C:G  083438 DSN

          CATEGORY:  Classification

          TARIFF NO.:  6307.90.9050

          Ms. Mary Ann Ost
          H.Z. Bernstein Co., Inc.
          One World Trade Center, Suite 1973
          New York, New York 10048

          RE:  Classification of novelty animal heads

          Dear Ms. Ost:

                This ruling letter is in reference to your inquiry of
          December 8, 1988, on behalf of S. Goldberg & Co., Inc., for
          classification under the Harmonized Tariff Schedule of the United
          States Annotated (HTSUSA), for novelty animal heads for
          children's slippers produced in Korea, China and Thailand.
          Samples were provided for examination.

          FACTS:

                The samples at issue are novelty animal heads which are
          designed to be attached to children's slippers.  They are all
          stuffed textile figures of animal heads such as a cat, a bear,
          and a bear with a hat.  The items are of man-made fibers and are
          composed of plush pile fabric.  Each head measures approximately
          three inches in diameter.

          ISSUE:

                Whether the samples at issue are classified under heading
          9503, HTSUSA, or under heading 6307, 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
          according to the terms of the headings and any relevant section
          or chapter notes.  











                                         -2-

                Heading 9503, HTSUSA, provides for other toys; reduced-size
          models and similar recreational models, working or not; puzzles
          of all kinds; and accessories thereof.  The Explanatory Notes
          constitute the official interpretation of the tariff at the
          international level.  The Explanatory Notes for chapter 95 state
          that the chapter covers toys of all kinds whether designed for
          the amusement of children or adults.  It is our opinion that the
          samples at issue are not considered toys because any source of
          amusement is regarded as incidental.  The animal heads are
          designed principally as ornamentation or adornment on a
          children's slipper.  They are incapable of functioning as
          amusement objects in their own right.  Thus, classification is
          precluded under heading 9503, HTSUSA.

                Heading 6307, HTSUSA, provides for other made up articles,
          including dress patterns.  The Explanatory Notes for heading 6307
          state that the heading covers made up articles of any textile
          material which are not included more specifically in other
          headings of Section XI or elsewhere in the Nomenclature.  The
          samples at issue are not provided for in any other heading of the
          tariff, and therefore, are properly classified under this
          heading.

          HOLDING:

                The samples at issue are classified under subheading
          6307.90.9050, HTSUSA, which provides for other made up articles,
          including dress patterns, other, other, other, and dutiable at
          the rate of 7 percent ad valorem.

                                        Sincerely,




                                        John Durant, Director
                                        Commercial Rulings Division