Revocation of NY F89046, dated July 19, 2000; Classification of the "Blanket Buddy" from China

HQ 966809 February 25, 2004 CLA-2 RR:CR:TE 966809 BAS CATEGORY: Classification TARIFF NO.: 9503.90.0080 Jill Burns MSAS Global Logistics, Inc. 10205 N.W. 19th Street Miami, Florida 33172 RE: Revocation of NY F89046, dated July 19, 2000; Classification of the “Blanket Buddy” from China Dear Ms. Burns: This is in reference to New York Ruling Letter (NY) F89046, issued to you on July 19, 2000. In NY F89046, a “Blanket Buddy” from China was classified under subheading 6307.90.9989, HTSUSA, which provides for “Other made up articles, including dress patterns: Other: Other: Other: Other: Other.” Upon review of the ruling, the Bureau of Customs and Border Protection (CBP) has determined that the merchandise was erroneously classified. This ruling letter revokes NY F89046 and sets forth the correct classification determination. Pursuant to section 625(c), Tariff Act of 1930 (19 U.S. C. 1625(c)), as amended by section 623 of Title VI (Customs Modernization) of the North American Free Trade Agreement Implementation Act, Pub. L. 103-182, 107 Stat. 2057, 2186 (1993), notice of the proposed revocation of NY F89046, as described below, was published in the Customs Bulletin, Volume 37, Number 49, on December 3, 2003. CBP received comments from one party during the notice and comment period that closed on January 2, 2004. FACTS: The merchandise under consideration is a child’s “Blanket Buddy,” item number 17069. It is constructed of a stuffed animal head, ears, and arms attached onto a knit pile fabric lined with polyester satin woven fabric. The stuffed head is either a hippopotamus, dog, bunny or lamb. ISSUE: Is the subject “Blanket Buddy” classifiable under heading 6307, HTSUSA, which covers other made up articles or heading 9503, HTSUSA, which covers toys? LAW AND ANALYSIS: Classification under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA) is made in accordance with the General Rules of Interpretation (GRI). GRI 1 provides that the classification of goods shall be determined 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 GRIs may then be applied. HEADING 9503, HTSUSA: Heading 9503, HTSUSA, covers “Other toys; reduced –size (“scale”) models and similar recreation models, working or not; puzzles of all kinds; parts and accessories thereof.” The Explanatory Notes (EN) constitute the official interpretation of the Harmonized System at the international level. The EN to heading 9503, HTSUSA, state that the heading covers toys intended essentially for the amusement of persons. These include toys representing animals or non-human creatures. The “Blanket Buddy” is a toy which is a representation of an animal or non-human creature and is intended for the amusement of children. Depending on the actual toy, we have consistently classified “blankie” type toys in different subheadings within heading 9503. NY H85796, December 26, 2001; NY H83023, dated July 23, 2001; NY G84760, dated December 20, 2000; NY F81811, February 1, 2000; and NY F88296, dated June 14, 2000. In general, toys that depict full-bodied animals have been classified either in subheading 9503. 41, HTSUSA or subheading 9503.49, HTSUSA. NY G84760, dated December 20, 2000; NY F91911, dated February 1, 2000; NY F88296, dated June 14, 2000. Because the animal depicted on the “Blanket Buddy” is not a “full bodied” representation of an animal, it is not properly classifiable in subheading 9503.90.0080, HTUSA, as “Other toys; reduced-size (“scale”) models and similar recreational models, working or not; puzzles of all kinds; parts and accessories thereof: Other: Other.” This is consistent with other rulings in which we have classified other than full bodied animal representations attached to children’s blankets, in subheading 9503.90.0080, HTSUSA. NY H85796, dated December 26, 2001; NY H83023, dated July 23, 2001 HEADING 6307, HTSUSA Heading 6307, HTSUSA, is the provision for other made up articles. The EN to Heading 6307 state that the heading covers made up articles of any textile material which are not included more specifically in other headings of Section XI or elsewhere in the Nomenclature. Since the “Blanket Buddy” is described more specifically, by heading 9503, HTSUSA, the basket provision, would not be the appropriate heading in which the subject merchandise should be classified. Note (1)(t) to Section XI, furthermore, states that the section does not cover articles of Chapter 95, for example, toys. Having concluded that the “Blanket Buddy” is a toy, it is therefore precluded from classification in Section XI, HTSUSA. HOLDING: NY F89046, dated July 19, 2000, is hereby revoked. In accordance with 19 U.S.C. 1625(c), this ruling will become effective 60 days after its publication in the Customs Bulletin. The “Blanket Buddy” is classified in subheading 9503.90.0080, HTSUSA, which provides for “Other toys; reduced-size models and similar recreational models, working or not; puzzles of all kinds; parts and accessories thereof: Other: Other.” The general column one rate of duty is free. Sincerely, Myles B. Harmon, Director Commercial Rulings Division