The tariff classification of a plush rabbit’s foot from China

N031702 July 1, 2008 CLA-2-63:OT:RR:NC:N3:351 CATEGORY: Classification TARIFF NO.: 6307.90.9889 Gordon C. Anderson C.H. Robinson Worldwide, Inc. 14800 Charlson Road Suite 400 Eden Prairie, MN 55347-5048 RE: The tariff classification of a plush rabbit’s foot from China Dear Mr. Anderson: In your letter dated June 20, 2008, you requested a tariff classification ruling on behalf of your client, Hanover Accessories, of Plymouth, Minnesota. The submitted sample is identified as the “Fuzzy Luck” stuffed artificial rabbit’s foot (Item Number 540721). It is a simulated stuffed rabbit’s foot that is made of a knit pile fabric with a brass colored metal ferrule crimped to the foot with a swivel spring hook latch for attaching to such things as a backpack, a purse, a belt loop, or a cell phone. It measures approximately 3” x 1”. The applicable subheading for the plush rabbit’s foot will be 6307.90.9889, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other made up textile articles, other. The rate of duty will be 7% ad valorem. You state that you believe that you believe that the item should be classified under HTSUS subheading 9505.90.2000, which provides for “Festive, carnival or other entertainment articles, including magic tricks and practical joke articles: Other: Magic tricks and practical joke articles.” The article is neither a magic trick nor a practical joke article. One doesn’t learn or perform conjuring tricks/illusions with a rabbit foot, nor does use of a rabbit’s foot provide humor by placing someone at a humorous disadvantage, as in a practical joke. You also indicate that this item would be consistent with other novelty toy items such as “Liquid Stomach” or “Stress Ball” which U.S. Customs held to be toys under Ruling Numbers PD H85454 (September 11, 2001) and NY E86117 (September 9, 1999). Contrary to the articles in PD H85454 and NY E86117, the rabbit’s foot does not provide any manipulative play value, nor does it provide frivolous amusement characteristics of toys. Its primary use is not that of a toy. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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 Mitchel Bayer at 646-733-3102. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division