HQ 951727: Animal Figures of Australian Sheepskin

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 951727

                         March 29, 1993


CLA-2  CO:R:C:F  951727  GGD

CATEGORY:  Classification

TARIFF NO.:  9503.41.1000; 9902.95.02; 9506.39.0080

Ms. Margaret Hughes-Baldwin
First American Products, Inc.
123 Sunset Drive
Annapolis, Maryland 21403

RE:  Animal Figures of Australian Sheepskin 

Dear Ms. Hughes-Baldwin:

     This letter is in response to your inquiry of April 18,
1992, concerning the tariff classification of Australian
sheepskin animal figures, to be imported from Australia by First
American Products, Inc.  A photograph displaying four different
types of figures was submitted with your inquiry and two sample
figures (a koala golf club cover and a koala) were subsequently
submitted.

FACTS:

     The animal figures photographically depicted are identified
by item nos. A101 (set of 3 koala golf club covers; sample
measures approximately 6 inches by 11 inches), A102 (small sheep
in canvas bag, measuring 4 inches by 6 inches), A103 (koala;
sample measures approximately 9 inches in height by 5-3/4 inches
in width), and A104 (large sheep, measuring 9 inches by 10
inches).  The items are  made of 100 percent Australian
sheepskin.  The feel of the koala figure's torso, said to be
similar in shape and form to the torsos of both the small and
large sheep, indicates the presence of substantial stuffing
materials.  The figure appears to be fully stuffed.  
                               -2-
 
ISSUES:

     Whether the toy animal figures should be classified as
stuffed toys, or as toys that are not stuffed.

     What is the proper classification of the koala golf club
covers?

LAW AND ANALYSIS:

     Classification under the HTSUSA is made in accordance with
the General Rules of Interpretation (GRI's).  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 (EN's) 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.  For item nos.
A103 and A104, therefore, 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 impart the shape and
form of the koala figure's torso, which feels fully packed and
returns to its original form after being compressed.  The toy
animal figures of item nos. A103 and A104, are properly
classified in subheading 9503.41.1000, HTSUSA.

     Item no. A102, consists of 2 components, a small sheep and a
canvas bag.  The sheep and the bag cannot be classified by
reference to GRI 1 because each component is classifiable in a
different heading.  The small sheep is classifiable in heading
9503, HTSUSA, as a stuffed toy animal (by means of the same
analysis used to classify the koala and the large sheep).  The
canvas bag is classifiable in heading 4202, HTSUSA, as a bag used
for the packing of goods.  In pertinent part, GRI 2(b) states
that: 
                               -4-

          [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 headings each refer to
only part of composite item no. A102, the headings are regarded
as equally specific.  Therefore in determining whether the
article will be classified under a provision for the small sheep
or a provision for the canvas bag, we next look to GRI 3(b),
which states that:

          [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 canvas bag functions merely to
store and/or transport the sheep (the latter clearly also the
component of greater value), we find that the stuffed toy animal
provides the essential character of the whole article.  The small
sheep in canvas bag, item no. A102, is properly classified in
subheading 9503.41.1000, HTSUSA.  In accordance with HRL 086297,
issued January 26, 1990, we note that textile articles classified
in Chapter 95, HTSUSA, by application of GRI 3(b), are not
subject to separate visa requirements or quota restraint levels.

     With respect to the koala golf club covers, we note that the
ENs to heading 9503 indicate that, although certain toys may be
capable of a limited "use," their size and limited functional
capacity distinguish them from real instruments or machines. 
                               -5-

Since item no. A101, functions to cover and protect a piece of
sporting equipment, it may not be classified as a toy under
heading 9503. 

     Heading 9506, HTSUSA, covers other sports equipment and
accessories thereof.  Subheading 9506.39.0080 covers parts and
accessories of golf equipment, other than complete clubs, balls,
or parts of golf clubs, which is the proper classification of the
koala golf club covers.

HOLDING:

     Item nos. A102, A103, and A104, identified as the small
sheep in canvas bag, koala, and large sheep, 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, is 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.

     Item no. A101, identified as koala golf club covers, is
properly classified in subheading 9506.39.0080, HTSUSA, the
provision for "Articles and equipment for...other sports...: Golf
clubs and other golf equipment; parts and accessories thereof:
Other...Other."  The applicable general column one duty rate is
4.9 percent ad valorem.

                               Sincerely,


                                 

                               John Durant, Director
                               Commercial Rulings Division