HQ 951910: "Burd" hand puppet with plastic support arm and textile glove; Heading 9503, HTSUSA; Other toy; Toy accessories; Parts and accessories; Note 3 to Chapter 95.

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 951910

                       September 24, 1992

CLA-2 CO:R:C:F 951910 LPF

CATEGORY: Classification

TARIFF NO.: 9503.49.00

Ms. Lina Vaughan
BJ Customs Brokerage Co.
P.O. Box 91034
Los Angeles, CA 90009-1034

RE: "Burd" hand puppet with plastic support arm and textile
    glove; Heading 9503, HTSUSA; Other toy; Toy accessories;
    Parts and accessories; Note 3 to Chapter 95.

Dear Ms. Vaughan:

    This is in response to your letter of May 27, 1992, submitted
on behalf of Toi, regarding the proper classification, under the
Harmonized Tariff Schedule of the United States Annotated
(HTSUSA), of a "Burd" hand puppet.  You submitted a sample with
your request for a binding ruling.

FACTS:

    The article, imported from Hong Kong, consists of a full-
figured hand puppet depicting a bird and a plastic "fake arm"
support which is clothed in a textile hand glove.  The gloved,
fake arm support is strapped, as an extension, on to the child's
arm.  The child inserts his or her hand through the glove
opening, then through a hole in the glove and up into the puppet
body where he or she can manipulate the puppet at a 90 degree
angle to his or her arm and the fake arm support extension.  This
creates the illusion that the bird is perched on the child's arm.

ISSUE:

    Whether the "Burd" hand puppet is classifiable, in its
entirety, in heading 9503, HTSUSA, as an other toy or is
classifiable in the headings providing for its components, that
is, the hand puppet in 9503, the plastic arm in Chapter 39 as an
article of plastic, and the textile hand glove in a textile
provision subject to visa requirements and quota restraint
levels.







                               -2-

LAW AND ANALYSIS:

    The General Rules of Interpretation (GRI's) taken in their
appropriate order provide a framework for classification of
merchandise under the HTSUSA.  The majority of imported 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.  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, pertains in part, to "other toys."  The
EN's to Chapter 95, HTSUSA, indicate that "this chapter covers
toys of all kinds whether designed for the amusement of children
or adults."  It is Customs position that the amusement requirement
means that toys should be designed and used principally for
amusement.  See Additional U.S. Rule of Interpretation 1(a),
HTSUSA.  Customs defines principal use as that use which exceeds
each other single use of the article.  In this case, since the
hand puppet will be principally used as a toy, it is classifiable
in 9503.

    Note 3 to Chapter 95 states that parts and accessories which
are suitable for use solely or principally with articles of this
chapter are to be classified with those articles.  The EN's to
9503 reiterate that the heading includes identifiable parts and
accessories of the articles classifiable within that heading. 
Thus, we must consider whether the fake arm and textile hand
glove are parts or accessories to the hand puppet.
    
    Originally, for an article to be classified as a part of
another article, that article must have been "something necessary
to the completion of that article...[and] an integral,
constituent, or component part, without which the article to
which it is to be joined, could not function as such article." 
United States v. Willoughby Camera Stores, Inc., 21 CCPA 322,
324, T.D. 46, 51 (1933), cert. denied, 292 U.S. 640 (1934); 
United States v. Antonio Pompeo, 43 CCPA 9, 11, C.A.D. 602
(1955).  This rule has been somewhat modified so that a device
may be considered a part of an article even though the device is
not necessary to the operation of the article, provided that once
the device is installed, the article cannot function properly
without it.  Clipper Belt Lacer Co., Inc. v. United States, Slip
Op. 90-22 (Ct. Int'l Trade, decided March 13, 1990).





                               -3-

    In this case, the hand puppet, arguably, can function
properly without the fake arm and hand glove.  Thus, these
articles do not fit the criteria describing a part. 
Alternatively, the arm and glove may be considered accessories.

    Since there is no legal definition provided in the HTSUSA for
an "accessory," we must use other sources to define the term.  An
accessory is defined as, "a thing of secondary importance; an
object or device not essential in itself but adding to the...
convenience or effectiveness of something else."  See Webster's
Ninth New Collegiate Dictionary 49 (1990).  See also Auto-
Ordinance Corp. v. U.S., 822 F.2d 1566 (Fed. Cir. 1987), citing,
U.S. v. Liebert, 59 CCPA 43, C.A.D. 1035, 450 F.2d 1405 (1971). 
Among other things, accessories may widen the range of uses of
the main article.  The arm and glove, although not essential in
themselves, add to the effectiveness and widen the range of use
of the puppet, providing the illusion that the bird is perched on
the child's arm.  Additionally, these articles, by their
particular shape, size and coloring are especially designed to be
used with the hand puppet.  We also note that they are sold
within the same retail package as the hand puppet.  Thus, because
the fake arm and hand glove appear to be principally used with
the hand puppet, they may be considered accessories.  As the hand
puppet is classifiable in heading 9503, the fake arm and hand
glove are classifiable, in the same heading, as accessories to
the puppet.

HOLDING:

    The "Burd" hand puppet and accompanying fake arm and hand
glove are classifiable in subheading 9503.49.00, HTSUSA, as
"Other toys;...parts and accessories thereof: Toys representing
animals or non-human creatures (for example, robots and monsters)
and parts and accessories thereof: Other."  The general column
one rate of duty is 6.8 percent ad valorem.


                                   Sincerely,


                                   John Durant, Director
                                   Commercial Rulings Division