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NY 802222

September 28, 1994

CLA-2-95:S:N:N8:224 802222


TARIFF NO.: 9502.10.4000; 9503.49.0020

Joseph J. Kenny
Liberty International, Inc.
470 Main St.
Pawtucket, RI 02860

RE: The tariff classification of teething toys from China.

Dear Mr. Kenny:

In your letter dated August 1, 1994, received by this office on September 19, 1994, you requested a tariff classification ruling on behalf of Summer Infant Products, Inc.

One product line is identified as Chewy Pals and consists of a series of plastic teething toys designed for infants and toddlers ages birth to 24 months. There are six styles of Chewy Pals, representing an elephant, duck, chimp, beaver, hippo and a teddy bear.

The applicable subheading for the Chewy Pals will be 9503.49.0020, Harmonized Tariff Schedule of the United States (HTS), which provides for "Toys representing animals or non-human creatures...:Other, toys not having a spring mechanism." The rate of duty will be 6.8 percent ad valorem.

A second product is identified as Holiday Pals and also consists of a series of plastic teething toys for infants and toddlers. Submitted samples of three styles include representations of a snowman, an elf and a santa. The physical configuration of the elf and santa sample figures duplicate a human form.

You have suggested that the santa and elf teething toys are classifiable in subheading 9503.80.40, HTS. However, that subheading provides for "Other toys and models, incorporating a motor, and parts and accessories thereof." Clearly, the described sample merchandise does not qualify for inclusion in that subheading.

The Explanatory Notes to the HTS, which constitute the official interpretation of the tariff at the international level, provide guidance in determining the scope of each provision. With regard to Heading 9502, HTS, the provision for dolls representing only human beings, Explanatory Note (EN) 95.02, at p. 1586 states:

The heading includes not only dolls designed for the amusement of children, but also dolls intended for decorative purposes (e.g., boudoir dolls, mascot dolls), or for the use in Punch and Judy or marionette shows, or those of a caricature type.

Dolls are usually made of rubber, plastics, textile materials, wax, ceramics, wood paperboard, papier mache or combinations of these materials.

The General Explanatory Notes to Chapter 95, at P. 1585, which explain the general scope of the chapter, provide:

This Chapter covers toys of all kinds whether designed for the amusement of children or adults....

A close reading of the Explanatory notes indicates that the subject merchandise is not excluded from Chapter 95 or Heading 9502. It is Customs' position that those toy Holiday Pals styles identified as Baby's 1st Santa and Entertaining Elf, being character figures that possess humanoid anatomical configurations, are, for tariff purposes, of the class of merchandise covered by heading 9502, HTS, regardless of any supernatural or fantasy attributes imparted to them by folklore or story line.

Accordingly, the subheading for the santa and elf teething toys will be 9502.10.4000, HTS, which provides for "Dolls representing only human beings and parts and accessories thereof: Dolls, whether or not dressed: Other: Not over 33 cm in height." The rate of duty will be 12 percent ad valorem.

The third style of the Holiday Pals assortment, a toy teething representing a snowman, is classifiable in subheading 9503.49.0020, HTS, which provides for "Toys representing animals or non-human creatures...: Other, toys not having a spring mechanism." The rate of duty will be 6.8 percent ad valorem.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.


Jean F. Maguire
Area Director

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