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NY G83068

October 31, 2000

CLA-2-61:RR:NC:3:353 G83068


TARIFF NO.: 6117.80.9540

Mr. William J. Maloney
Rode & Qualey
295 Madison Avenue
New York, NY 10017

RE: The tariff classification of Halloween pins from China.

Dear Maloney:

In your letter dated October 4, 2000, on behalf of Gund Inc., you requested a classification ruling.

The submitted sample is a ghoul pin that is constructed of an outer shell of knit polyester fabric. The item is a head of a green ghoul that is stuffed and contains an electronic device that emits a laughing/cackling sound. There is a safety pin affixed to the back, which allows the item to be fastened onto clothing. You provided descriptive literature on the remainder of the product line, which includes a head of a black cat wearing an orange witch hat, a jack-o-lantern, and a head of a green witch wearing a witch’s hat. All of these items are constructed on knit polyester fabric, stuffed, emit sounds, and have a safety pin affixed to the back. You state that all the items will be sold as Halloween merchandise.

You believe the items are properly classified under subheading 9505.90.6000 as “festive articles” and cite Midwest of Cannon Falls, v. United States, Slip Op. 96-19 (CIT 1996). You believe that if the products cannot be classified “festive articles,” they are classified under heading 9503 as “toys” and cite ruling NY 811437, dated June 14, 1995.

This office notes ruling HQ 962054, dated January 14, 2000, which addressed the classification of stuffed holiday textile pins. In that ruling Customs stated that “Midwest did not include within the scope of heading 9505, HTSUS, articles of personal adornment. In HQ 960401, dated July 16,1997, Customs determined that a teddy bear pin was used as personal embellishment as opposed to adornment or ‘decoration’ for the homeThe subject merchandise is therefore not described by heading 9505, HTSUS.” It further stated that “Customs have generally held that stuffed pins are not toys but articles of personal adornment. We note HQ 960401, dated July 16, 1997, citing HQ 087960, dated January 4, 1991, which held that among pins and buttons only comic buttons with humorous words or sayings are properly classified as ‘other toys’ of heading 9503The Court in Topps Chewing Gum, Inc. looked at the design of the pins to see whether they had written humorous sayings and/or designs to be classifiable as toys. The subject pins do not contain humorous words or sayings. Accordingly, we find that the merchandise is not a comical button of heading 9503, HTSUS. The subject pins are clothing accessories intended to be worn on the person.”

The applicable subheading for the ghoul, black cat, jack-o-lantern and green witch pins will be 6117.80.9540, Harmonized Tariff Schedule of the United States (HTS), which provides for “Other made up clothing accessories, knitted or crocheted; knitted or crocheted parts of garments or of clothing accessories: Other accessories: Other: Other, Of man-made fibers: Other.” The duty rate will be 15% ad valorem.

The ghoul head, black cat, jack-o-lantern and green witch pins fall within textile category designation 659. Based upon international textile trade agreements products of China are subject to quota and the requirement of a visa.

The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web site at www.customs.gov. In addition, the designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected and should also be verified at the time of shipment.

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

A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Kenneth Reidlinger at 212-637-7084.


Robert B. Swierupski

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