HQ 953884: Decision on Application for Further Review of Protest No.3001-93-100101, filed February 4, 1993, concerning theclassification of articles identified as "Jungle and Farm SqueezePets."

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 953884

                         August 5, 1993


CLA-2  CO:R:C:F  953884  GGD

CATEGORY:  Classification

TARIFF NO.:  9503.49.0020

District Director of Customs
1000 Second Avenue, Suite 2200
Seattle, Washington 98174-1049

RE:  Decision on Application for Further Review of Protest No.
3001-93-100101, filed February 4, 1993, concerning the
classification of articles identified as "Jungle and Farm Squeeze
Pets."  

Dear Sir:

     This is a decision on a protest filed February 4, 1993,
against your decision in the classification and liquidation on
December 11, 1992, of "Jungle and Farm Squeeze Pets" entered on
August 12, 1992.

FACTS:

     You classified the merchandise under subheading
9503.49.0020, Harmonized Tariff Schedule of the United States
Annotated (HTSUSA), the provision for other toys representing
animals or non-human creatures, other than stuffed, not having a
spring mechanism.  Protestant claims that the merchandise should
be classified under subheading 9503.41.1000, HTSUSA, the
provision for other toys representing animals or non-human
creatures, stuffed toys; and that the goods should be free of
duty under subheading 9902.95.02, HTSUSA, which provides for the
suspension of duty on entries of stuffed animals made on or prior
to December 31, 1992.

     The samples submitted are textile toy figures of eleven
different jungle and farm animals.  The articles, identified by
item nos. SP01 (jungle animals) and SP02 (farm animals) measure  
                               -2-

approximately six inches by four inches by four inches, have
plastic eyes, and are comprised of plush knit fabric.  Inserted
within the torso of each figure is a battery operated, electronic
sound mechanism which emits the particular animal's vocal sound
when the torso is squeezed.  Little, if any, stuffing material
surrounds the devices or is otherwise present in the torsos.  

ISSUE:

     Whether the "Jungle and Farm Squeeze Pets" should be
classified as stuffed toys, or as toys that are not stuffed.

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 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 HTSUSA by offering guidance
in understanding the scope of the headings and GRIs.

     Customs and the protestant agree that the article is a toy
animal.  The proper heading is clear, i.e., heading 9503 for
toys.  The subheadings at issue essentially differentiate between
toy animals that are stuffed, and those which are not stuffed.  

     In determining whether an article classifiable within
heading 9503 is stuffed for tariff purposes, it is Customs
position that the stuffing materials must impart the shape and
form of the torso of the animal or creature.  Customs has also
held that the "feel" of an article may be relevant to the
determination as stuffed or non-stuffed.  This long-standing
position is based, in part, on the dictionary definition of the
verb "stuff," which was adopted in Customs Information Exchange
Ruling (C.I.E.) 449/46, issued August 7, 1946.  The cited
definition is as follows: 
                               -3-

          Stuff, v. I.t.  1. To fill to distention by crowding
          something into; cram; pack full; as, to stuff a trunk
          full of clothes; to stuff the head with knowledge.  2.
          Specif., to fill with material specially prepared for
          such use; as, to stuff a cushion, to stuff a fowl for
          cooking.  3. In taxidermy, to fill out with suitable
          material (the skin of a bird or beast), and arranged so
          as to make a life-like form.  4. To cram into a small
          space; crowd; as, to stuff a newspaper into one's
          pocket.  5. To fill full or distend by crowding or
          being crowded into; often with out; as the strangers
          stuffed the gallery; the sawdust stuffs out the doll's
          body.

     In Headquarters Ruling Letter (HRL) 089334, issued August
26, 1991, Customs, after citing this definition, stated that:

          It is apparent that the emphasis of the above
          definition is upon the filling and/or distending of the
          article that is "stuffed."  There is a generous use of
          words and phrases such as "cram," "crowd," and "pack
          full."  Customs has reiterated its acceptance of the
          above definition on many occasions since the C.I.E.
          ruling was published, and has not altered its rather
          strict standards concerning the "stuffed"
          classification of articles similar to the item at
          issue.

     In this case, the stuffing materials do not impart the shape
or form of the squeeze pets, which are not "crammed" with
stuffing so as to fully distend the shell.  The figures' torsos
contain cavities designed for the insertion of sound devices, but
very little stuffing material.  The sound mechanisms, which feel
hard on four of their six sides, may be manipulated to rotate
around and around inside the torsos.  Although the torsos may
contain some stuffing material, they are not fully stuffed.  In
light of the fact that the stuffing materials do not impart the
shape and form of the figures' torsos, the squeeze pets are
properly classified in subheading 9503.49.0020, HTSUSA.

HOLDING:

     The articles identified as item nos. SP01 and SP02, "Jungle
and Farm Squeeze Pets," respectively, are properly classified in
subheading 9503.49.0020, HTSUSA, the provision for other toys 
                               -4-

representing animals or non-human creatures (for example, robots
and monsters) and parts and accessories thereof, other, toys not
having a spring mechanism, other.  The general column one duty
rate is 6.8 percent ad valorem. 

     The protest should be denied in full.  A copy of this
decision should be attached to the Form 19 to be returned to the
protestant.


                               Sincerely,


                                 


                               John Durant, Director
                               Commercial Rulings Division