HQ 085752: Reconsideration of New York Ruling Letter (NYRL) 845214 of September 15, 1989

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 085752
                     December 4, 1989

CLA-2 CO:R:C:G  085752 SLR  845214

CATEGORY: Classification

TARIFF NO.: 4202.22.8050

Mr. John Moriarty
Spearhead Industries, Inc.
9971 Valley View Road
Minneapolis, Minnesota  55344

RE: Reconsideration of New York Ruling Letter (NYRL) 845214 of
    September 15, 1989

Dear Mr. Moriarty:

     This ruling is in response to your letter of September 29,
1989, requesting the reconsideration of NYRL 845214 issued
September 15, 1989.  In that ruling, Item No. 11180, called
"Dudley's Bed 'n Basket," was classified as a handbag in
subheading 4202.22.8050, Harmonized Tariff Schedule of the United
States Annotated (HTSUSA).  A sample produced in China was
forwarded for our examination.

FACTS:

     The subject article is a child's basket-shaped holder
ornamented with textile features of a bunny rabbit.  It is
constructed of man-made fibers and measures approximately 27
inches in circumference and approximately 3 inches in depth.  The
handle measures approximately 11 inches.

     Contrary to the holding reached by our New York office, you
maintain that the article in question is classifiable as a
stuffed toy in Chapter 95 of the HTSUSA.

ISSUE:

     Was Item No. 11180, "Dudley's Bed 'n Basket," properly
classified as a handbag in NYRL 845214, or should it be
classified as a stuffed toy?

LAW AND ANALYSIS:

     Classification of merchandise under the HTSUSA is in
accordance with the General Rules of Interpretation (GRI), taken


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in order.  GRI 1 provides that classification is determined
according to the terms of the headings and any relevant section
or chapter notes.

     Heading 9503, HTSUSA, provides for other toys; reduced-size
("scale") models and similar recreational models, working or not;
puzzles of all kinds; and accessories thereof.  Subheading
9503.41 provides for toys representing animals or non-human
creatures ... and parts and accessories thereof: stuffed toys.

     "Dudley's Bed 'n Basket" sports textile features of a
rabbit.  In order to qualify as a "stuffed toy" under subheading
9503.41, HTSUSA, however, the torso of an article must be filled
with shredded textile waste or plastic foam.  Here, the open-air
basket-shaped holder represents the torso of the animal.  While
some stuffing is present in this area, it does not exist in a
large enough quantity so as to impart the shape or form of the
animal.  Consequently, this article is not classifiable in
subheading 9503.41.

     Heading 4202, HTSUSA, provides for, among other articles,
handbags of textile materials.  It is our belief that this
heading accurately describes the product in issue.  The basket
portion of "Dudley's Bed 'n Basket" functions as a compartment
wherein children can carry articles normally associated with
their age group from one location to another.  Ornamented with
animal-like features, this item essentially becomes a child's
novelty handbag.

HOLDING:

     The merchandise in issue is classifiable in subheading
4202.22.8050, HTSUSA, which provides handbags, with outer surface
of textile materials, other, other, of man-made fibers, textile
category designation 670.  The applicable rate of duty is 20
percent ad valorem.

     The designated textile and apparel category may be
subdivided into parts.  If so, visa and quota requirements
applicable to the subject merchandise may be affected.  Since
part categories are the result of international bilateral
agreements which are subject to frequent renegotiations and
changes, to obtain the most current information available, we
suggest that you check, close to the time of shipment, the Status
Report On Current Import Quotas (Restrain Levels), an internal
issuance of the U.S. Customs Service, which is available for
inspection at your local Customs office.

     Due to the changeable nature of the statistical annotation
(the ninth and tenth digits of the classification) and the


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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.

     NYRL 845214, dated September 29, 1989, stands affirmed.


                                Sincerely,


                                John Durant, Director
                                Commercial Rulings Division