# HQ 962054

January 14, 2000

CLA-2 RR:CR:GC 962054 HMC

CATEGORY: Classification

TARIFF NO.: 6217.10.90

Port Director of Customs

110 S. 4th St.

Minneapolis, MN 55401

RE: Protest 3501-1997-100071; Stuffed Holiday Textile Pins and Burlap
Bags; Other Made Up Clothing Accessories; Parts of Garments or of
Clothing Accessories, Other than those of Heading 6212: Accessories:
Other: Of Man Made Fibers.

Dear Port Director:

This is our decision on Protest 3501-1997-100071, filed against your
classification of stuffed animal and figure textile pins and burlap
bags. The entries under protest were liquidated on February 21, 1997,
and this protest timely filed on May 19, 1997.

FACTS:

The merchandise consists of 8 styles of stuffed textile animals and
figures and burlap bags. The items are: Baby Santa (style D-1822),
Stripped Santa (style D-1834), 3\" Raindeer (style D1825), Button Bear
(style D-1826), X-mas Dog (style D-1831), 3\" Cat (style D-1818),
Country Snowman (style D-1815) and Button Angel (style D-1829). The
stuffed figures measure approximately 3 inches in height. The Baby Santa
and the X-mas Dog have a red \"Santa\" hat. The Stripped Santa has a
\"Santa\" hat on and a red stripe overall costume. The Button Bear and
the Button Angel have different color buttons attached to their bodies.
The Button Bear is light brown and the Button Angel has a red dress with
its arms extended to the sides and a pair of wings in the back. The
Country Snowman has a green floppy sun hat and a red and white checkered
scarf. The 3\" Raindeer has green \"arms and legs,\" yellow \"hands and
toes,\" green nose and antlers and its midsection has a big red and
white checkered pattern. The 3\" Cat has a big red bow tie and green
checkered dress. All the figures have safety pins attached to their
back. The red and green burlap bags are 3½\" x 3\" with drawstring. The
bags were imported in greater quantity and separate from the stuffed
figures and are not at issue in this ruling. See photos below.

![](media/image1.png){width="2.404166666666667in"
height="2.0791666666666666in"}![](media/image2.png)

The entry was liquidated under a provision for other made up clothing
accessories under subheading 6217.10.90 of the Harmonized Tariff
Schedule of the United States (HTSUS). However, the protestant claims
that the Baby Santa is classifiable as dolls, representing human beings
under subheading 9502.10.00, HTSUS, that the Stripped Santa is
classifiable as articles for Christmas festivities under subheading
9505.10.50, HTSUS, and as toys representing animals or non-human
creatures, stuffed toys for the balance of the items. Alternatively, the
protestant requests classification for all the items under either
subheading 9505.10.25, HTSUS, as other Christmas ornaments, 7117.90.90,
HTSUS, as other imitation jewelry or 6307.90.99, HTSUS, as other made up
articles.

The 1997 HTSUS provisions under consideration are as follows:

6217 Other made up clothing accessories; parts of garments or of
clothing accessories, other than those of heading 6212:

6217.10 Accessories:

6217.10.90 Other

\* \* \* \*

6307 Other made up articles, including dress patterns:

6307.90 Other:

6307.90.99 Other

\* \* \* \*

7117 Imitation jewelry:

7117.90 Other:

Other:

Other:

7117.90.90 Other

\* \* \* \*

9502 Dolls representing only human beings and parts and accessories
thereof:

9502.10.00 Dolls, whether or not dressed

\* \* \* \*

9503 Other toys; reduced-size (\"scale\") models and similar
recreational models, working or not; puzzles of all kinds; parts and
accessories thereof:

Toys representing animals or non-human creatures (for example, robots
and monsters) and parts and accessories thereof:

9503.41.00 Stuffed toys and parts and accessories thereof

\* \* \* \*

9505 Festive, carnival or other entertainment articles, including magic
tricks and practical joke articles; parts and accessories thereof:

9505.10 Articles for Christmas festivities and parts and accessories
thereof:

Christmas ornaments:

Other:

9505.10.25 Other

Other:

9505.10.50 Other

ISSUE:

Whether the stuffed textile characters are classifiable as other made up
clothing accessories under subheading 6217.10.90, HTSUS.

LAW AND ANALYSIS:

Merchandise is classifiable under the HTSUS in accordance with the
General Rules of Interpretation (GRIs). GRI 1 states in part that for
legal purposes, classification shall be determined according to the
terms of the headings and any relative section or chapter notes, and
provided the headings or notes do not require otherwise, according to
GRI 2 through 6.

The stuffed textile animals and figures have pins in the back, and are
thus composite goods. There is no dispute that the essential character
of the merchandise is imparted by the stuffed textile animals and
figures and the merchandise will be so classified. Section XI, note
1(t), HTSUS, states that the Section does not cover articles of Chapter
95. Accordingly, if the animals and figures are described by headings
9502, 9503 or 9505, they may not be classified in heading 6217.

The Harmonized Commodity Description And Coding System Explanatory Notes
(EN's) constitute the official interpretation of the Harmonized System.
While not legally binding on the contracting parties, and therefore not
dispositive, the EN's provide a commentary on the scope of each heading
of the Harmonized System and are thus useful in ascertaining the
classification of merchandise. Customs believes the EN's should always
be consulted. See T.D. 89‑80, 54 Fed. Reg. 35127, 35128 (Aug. 23, 1989).

The Baby Santa Character, Style D-1822

The protestant claims that the baby Santa should be classified under
subheading 9502.10.00, HTSUS. EN 95.02, HTSUS, states that

> \[t\]he heading includes not only dolls designed for the amusement of
> children, but also dolls intended for decorative purposes (e.g.,
> boudoir dolls, mascot dolls), or for use in Punch and Judy or
> marionette shows, or those of a caricature type.
>
> Dolls are usually made of rubber, plastics, textile materials, wax,
> ceramics, wood, paperboard, papier maché or combinations of these
> materials. They may be jointed and contain mechanisms which permit
> limb, head or eye movements as well as reproductions of the human
> voice, etc. They may also be dressed.

The classification of dolls have been the subject of numerous rulings
and court decisions. In HQ 962336, dated November 3, 1999, Customs
classified \"Action Flats\" sports figures under subheading 3926.40.00,
HTSUS. This ruling cited *Hasbro Industries, Inc. v. The United States*
7 Fed. Cir. (T) 110, 879 F.2d 838 (1989), which affirmed the Court of
International Trade (CIT) decision (12 CIT 983, 703 F. Supp. 941 (1988))
that held that \"G.I. Joe Action Figures\" were classifiable as dolls
under the Tariff Schedules of the United States (TSUS), the predecessor
to the HTSUS. The ruling states \"\[t\]he \'G.I. Joe Action Figures\'
had the appearance of human beings and were described as \'\....
noticeably *lifelike* and constructed in a manner which permits an
impressive range of movement\' (7 Fed. Cir. (T) at 111). They were
packaged singly in a large plastic blister mounted on a large card with
biographical information for each figure, and came with their own
\'specialized accessories.\' \"

The ruling acknowledged other decisions which have held that the
definition of the term \"doll\" is broad. However, the court has not
accepted \"a blanket rule that every decorative article with some
doll-like feature is simply a doll.\" *See* HQ 962336, *citing House of
Lloyd, Inc. v. United States*, 13 CIT 414, 416 (1989). Classification of
articles as dolls depends on the circumstances in each individual case.
*See* HQ 962336, *citing Customs Bulletin*, Vol. 18, 1994, at 902. In HQ
082001, dated February 13, 1990, which the protestant cites, Customs
held that \"Starting Lineup\" figures, \"finely detailed, authentic
reproductions of well known sports personalities\" were dolls of
subheading 9502.10.40, HTSUS. The figures were fully three-dimensional
and articulated, to the extent that the arms, heads and waists of each
player could be rotated to simulate live action movement. The articles
in this case are not articulated and their arms cannot be rotated to
simulate live action movement. They are not noticeably lifelike like the
\"Starting Lineup\" figures. We thus find that the Stripped Santa figure
and the other stuffed characters are not described by heading 9502,
HTSUS.

The Striped Santa Character, Style D -1834

The protestant claims that the striped Santa character should be
classified under subheading 9505.10.50, HTSUS. EN 95.05 states that
heading 9505 covers: (A) **Festive, carnival or other entertainment
articles**, which in view of their intended use are generally made of
non-durable material.

In *Midwest of Cannon Falls, Inc.* v. United States, 122 F.3d 1423 (Fed.
Cir. 1997) (\"*Midwest*\"), the Court addressed the scope of heading
9505, HTSUS, specifically, the class or kind \"festive articles.\" It
provided new guidelines for the classification of \"festive articles.\"
In general, merchandise is classifiable in heading 9505, HTSUS, as a
\"festive article\" when the article, as a whole:

1\. Is not predominantly of precious or semiprecious stones, precious
metal or metal clad with precious metal;

2\. Functions primarily as a decoration or functional item used in
celebration of and for entertainment on a holiday; and

3\. Is associated with or used on a particular holiday.

Based on a review of the *Midwest* articles, Customs is of the opinion
that the court has included within the scope of the class \"festive
articles\" decorative household articles which are representations of an
accepted symbol for a recognized holiday and utilitarian/functional
articles if such utilitarian articles are a three dimensional
representation of an accepted symbol for a recognized holiday. *See* 32
*Customs Bulletin* 2/3, dated January 21, 1998. *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 home. Similarly, we find that the
subject stripped Santa are not described by heading 9505 because they
are not articles principally used to decorate the house or tree during
the Christmas holiday season. They will be principally used as articles
of personal adjustment. The subject merchandise is therefore not
described by heading 9505, HTSUS.

The 3\" Raindeer, Style D1825, Button Bear, Style D-1826, X-mas Dog,
Style D-1831, 3\" Cat, Style D-1818, Country Snowman, Style D-1815 and
Button Angel, Style D-1829

The protestant claims that the rest of the articles are classifiable
under either subheading 9505.10.25, HTSUS, as articles for Christmas
festivities and parts and accessories thereof: Christmas ornaments, or
9503.41.00, HTSUS, as other toys. As with the baby Santa and the
stripped Santa, we do not find that the rest of the stuffed pins are
described by heading 9505, HTSUS, since these are articles of personal
adornment.

The protestant cites NY 811437, dated June 14, 1995, to support its
claim that the stuffed animals and figures are classifiable as other
toys under subheading 9503.41.00, HTSUS. In NY 811437, Customs
classified a stuffed bear bar pin that measured approximately 3¼\" in
height. In that ruling Customs determined that the pin provided comical
or whimsical appearance and that it was a source of enjoyment, humorous
diversion and frivolous entertainment. *See also* NY A83639, dated May
15, 1990, for a similar conclusion.

Customs have generally held that stuffed pins are not toys but articles
of personal adorment. 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 9503, Customs found that
\"although \[a\] teddy pin may provide amusement, it is not of comical
nature nor does it feature humorous words or sayings\....\" Citing
*United States v. Topps Chewing Gum, Inc.*, 440 F.2d 1384, 1385
(C.C.P.A.), NY 811437 states as follows:

> the court concluded that certain metal buttons designed to be worn on
> a shirt or sweater and on which were written humorous sayings and/or
> designs were classifiable as toys. In reaching this conclusion, the
> court reasoned that \"if the purpose of an object is to give the same
> kind of enjoyment as playthings give, its purpose is amusement,
> whether the object is to be manually manipulated, used in a game, or,
> as here, worn.\"

The 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.

Alternatively, the protestant claims that the merchandise is
classifiable under either subheading 6307.90.99, HTSUS, as other made up
articles, or 7117.90.90, HTSUS, as imitation jewelry. Note 2 (a) to
Chapter 63, states that subchapter 1 does not cover goods of Chapters 56
to 62. Also Note 3 (g) to Chapter 71 states that Chapter 71 does not
cover goods of Section XI (textiles and textile articles).

In HQ 960401, Customs held that teddy bear pins are classifiable under
subheading 6217.10.90, HTSUS. It determined that \"there is nothing
contained \[in the ENs\] which would preclude the subject teddy bear pin
from classification under Heading 6217.\" Pursuant to GRI 3(b), Customs
found that the essential character of the teddy bear pins was imparted
by the textile component. The textile component predominated in terms of
adornment, weight, and value. Similarly, in this instance we find that
the subject stuffed figures are textile accessories classifiable under
subheading 6217.10.90, HTSUS. The merchandise is therefore precluded
from classification in heading 6307 or 7117. *See also* 958167, dated
August 30, 1995, for a similar conclusion.

HOLDING:

The Baby Santa (style D-1822), Stripped Santa (style D-1834), 3\"
Raindeer (style D1825), Button Bear (style D-1826), X-mas Dog (style
D-1831), 3\" Cat (style D-1818), Country Snowman (style D-1815) and
Button Angel (style D-1829) are classifiable under subheading
6217.10.90, HTSUS, as Other made up clothing accessories; parts of
garments or of clothing accessories, other than those of heading 6212:
Accessories: Other.

This protest should be DENIED. In accordance with Section 3A(11)(b) of
Customs Directive 099 3550‑065, dated August 4, 1993, Subject: Revised
Protest Directive, you are to mail this decision, together with the
Customs Form 19, to the Protestant no later than 60 days from the date
of this letter. Any reliquidation of the entry or entries in accordance
with the decision must be accomplished prior to mailing the decision.

Sixty days from the date of the decision, the Office of Regulations and
Rulings will make the decision available to Customs personnel, and to
the public on the Customs Home Page on the World Wide Web at
www.customs.ustreas.gov, by means of the Freedom of Information Act, and
other methods of public distribution.

Sincerely,

John Durant, Director

Commercial Rulings Division