Classification of a "Cat Television Guide Magazine Holder"

HQ 084038 June 21, 1989 CLA-2 CO:R:C:G 084038 CMR CATEGORY: Classification TARIFF NO.: 6304.93.0000 Louis Shoichet, Esq. Siegel, Mandell & Davidson, P.C. One Whitehall Street New York, New York 10004 RE: Classification of a "Cat Television Guide Magazine Holder" Dear Mr. Shoichet: This ruling is in response to your letter of February 28, 1989, on behalf of your client, Avon Products, Inc., requesting a ruling on the classification of a "Cat Television Guide Magazine Holder" from Hong Kong. FACTS: The submitted article is made with an outershell of woven man- made fiber material. The rectangular part of the article measures 22 inches by 6 inches and is stuffed with what appears to be man-made fiber fill. The article is designed to be placed over the arm rest of a chair. Two pockets are sewn at one end so that a small magazine (such as a television guide) and other small items can be placed inside to hang perpendicular to the chair and be within convenient reach to an individual seated in the chair. A stuffed cat figure is attached to the center of the rectangular piece. The cat is stuffed with a bean bag and man-made fiber fill. It acts as a counterweight against items placed in the pockets of the rectangular piece and also serves a decorative function. You have requested classification of the article as a toy in subheading 9503.41.10, HTSUSA. -2- ISSUE: Is the "Cat Television Guide Magazine Holder" classifiable as a toy in subheading 9503.41.10, HTSUSA, as requested, or as a furnishing article in subheading 6304.93.00, HTSUSA? LAW AND ANALYSIS: Classification of merchandise under the HTSUSA is in accordance with the General Rules of Interpretation (GRI's), taken in order. GRI 1 provides that classification is determined first in accordance with the terms of the headings of the tariff and any relative section and chapter notes and then, if nothing in the headings or notes otherwise requires, in accordance with the remaining GRI's. For tariff purposes, toys are generally recognized as items which are designed and used for the amusement of children of adults. In the Explanatory Notes to the HTSUS, which are the official explanation of the HTSUS at the international level, the general notes for Chapter 95 support this position by stating that the "Chapter covers toys of all kinds whether designed for the amusement of children or adults" (bold added). Clearly, toys are for amusement. The bean bag filled cat, taken alone, is not a toy. In our opinion, it is not an article of amusement. It does not have the character of a toy figure that is played with or that calls forth laughter or tickles one's fancy. It is merely a decorative item, whether viewed alone or attached to the rectangular piece. The article, whether looked at as a whole or by its components, is a type of furnishings article. It is designed to be placed on the arm rest of a chair. We believe it is classifiable under GRI 1 without the need to apply the remaining GRI's. HOLDING: The "Cat Television Guide Magazine Holder" is classified as an other furnishing article. If its outershell is of synthetic fibers, it is classified in subheading 6304.93.0000, HTSUSA, textile category 666, dutiable at 10.6 percent ad valorem. If its outershell is of artificial fibers, it is classified in subheading 6304.99.6020, HTSUSA, textile category 666, dutiable at 6.4 percent ad valorem. As a product of Hong Kong it is presently subject to an export license based upon international textile agreements. -3- Due to the changeable nature of the statistical annotation (the ninth and tenth digits of the classification) and the restraint (quota/visa) categories, you should contact your local Customs office prior to importation of this merchandise to determine the current status of any import restraints or requirements. Sincerely, John Durant, Director Commercial Rulings Division 6cc: Area Director, New York Seaport 1cc: CITA 1cc: Legal Reference Section 1cc: Phil Robins