Reconsideration of New York Ruling Letter (NYRL) A83912; Canvas and Fabric "Bunny Angel"

HQ 959551 January 16, 1997 CLA-2 RR:TC:FC 959551 RC CATEGORY: Classification TARIFF NO.: 6307.90.9989 Ms. Rose Althoff Midwest of Cannon Falls 32057 64th Avenue P.O. Box 20 Cannon Falls, Minnesota 55009-0020 RE: Reconsideration of New York Ruling Letter (NYRL) A83912; Canvas and Fabric "Bunny Angel" Dear Ms. Althoff: This is in response to your letter of June 19, 1996, requesting reconsideration of NYRL A83912, with regard to classification of a "Bunny Angel" under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA). After careful consideration of your request and review of the submitted sample and catalog, we have determined that NYRL A83912 is correct. FACTS: The article at issue, called a "Bunny Angel," item no. 18925-2, consists principally of canvas and fabric. It stands approximately 5 inches in height and spans approximately 3 inches in width. The simple almost abstract "Bunny Angel" lacks many features typically associated with either rabbits or angels, like a mouth, nose, and other appendages. Instead, it features only rabbit ears, wings, and a few markings. Two black dots suggest eyes; two pink spots suggest rosy cheeks. The article's lower portion, approximately three-quarters of its size, looks like a colorful sack. The item is semi-stuffed with unspecified amounts of different materials. The "wings" are glued to the article. ISSUE: Whether the "Bunny Angel" falls into heading 6307, HTSUS, as a textile decoration or into heading 9503, HTSUS, as a toy representing an animal or nonhuman creature. 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. It is apparent that this article is classifiable according to the terms of the tariff schedule headings as either a textile article or a toy. The "Bunny Angel" was classified in NYRL A83912 as a made-up textile article in heading 6703, HTSUSA. Subsequent to NYRL A83912, Customs issued NYRL 808736, classifying a stuffed textile snowman in heading 9503, HTSUSA, the provision for stuffed toys representing animals or nonhuman creatures. The importer argues that the "Bunny Angel" should be classified in the same provision as the snowman. We disagree. Heading 9503, HTSUSA, provides for, inter alia, other toys. The Explanatory Notes 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. A host of lexicographic authorities, including various editions of Webster's and Random House, define "amuse," as "holding the attention of (someone) agreeably," or, "to entertain or divert in a pleasant or cheerful manner." It is Customs' position that the "Bunny Angel" is not of the class of merchandise covered by Heading 9503 because it is not principally designed to amuse, i.e., hold one's attention or entertain. Instead, "Bunny Angel" is designed principally for use as a decoration, not as a toy. Any play value or amusement derived from the figures is secondary or purely incidental. We note that the "Bunny Angel," composed of hard, painted canvas and fabric, is extremely stiff. In sum, the instant "Bunny Angel" is not analogous to the snowman in NYRL 808736. HOLDING: The "Bunny Angel" articles are classifiable in subheading 6307.90.9989, HTSUSA, the provision for "Other made up articles, including dress patterns: Other: Other: Other, Other: Other. The applicable rate of duty is 7 percent ad valorem. NYRL A83912 is affirmed. Sincerely, John Durant, Director Tariff Classification Appeals Division