H337896

HQ H337896 November 19, 2024 OT:RR:CTF:CPMMA H337896 NAH CATEGORY: Classification TARIFF NO: 9503.00.00 Ms. Linda Golf Assistant Center Director, Partnership Consumer Products and Mass Merchandising Center U.S. Customs and Border Protection ATTN: Brooke McCoy, Import Specialist RE: Target General Merchandise: Request for Internal Advice; 19 C.F.R. § 177.11; Classification of Squishmallows® plush articles Dear Assistant Center Director Golf: This letter is in response to the February 23, 2024, Request for Internal Advice concerning the proper classification under the Harmonized Tariff Schedule of the United States (“HTSUS”) of Squishmallows® plush articles. Specifically, Target General Merchandise (“Requestor”) is requesting a classification change of all Squishmallows®, independent of their size, to subheading 9503.00.0073, HTSUS (Annotated), based on the issuance of Headquarters Ruling Letter (“HQ”) H325768, dated December 22, 2023. In reaching the following determination, U.S. Customs and Border Protection (“CBP”) considered the information provided in the Request for Internal Advice and the issuance of HQ H330361, dated October 9, 2024. FACTS: The merchandise at issue and the facts presented by the Consumer Products and Mass Merchandising Center (“CPMM Center”) are as follows: At issue is the classification of various size Squishmallows® plush articles. Squishmallows® are imported both as an assortment of creatures and individually. They are marketed as a collectible assortment, as shown on their hangtags. Each individual Squishmallows® creature under current consideration varies between 8” to 20” in height. Each individual plush creature is made of polyester felt on its body and is filled with polyester fibers. Each has a comically large body and face combined and resembles the animal or creature that it represents (e.g., octopus, mouse, dragon) with facial features, markings, and notable extremities (e.g., horns, ears, wings). Each individual plush animal or creature has a hangtag and is given a proper name and character description that explains its personality, aspirations, hobbies, and the like, on each individual’s hangtag. The articles are extremely soft and smooth to the touch, and extremely squishy, to entice hugs and cuddling. The plush articles vary in color and size with different appendages to include ears, tail, horn, mane, bill, fins, utensils, etc. The figures are collectibles and are distinctive for being soft and squishy. The figures have won toy awards such as “TOY OF THE YEAR”, “People’s Choice Award” and “Plush Toy of the Year” for 2022 by The Toy Association, Inc. and are marketed and sold as toys in the toy aisles of major retailers and online. ISSUE: The proper tariff classification of various Squishmallows®. LAW AND ANALYSIS: Classification of goods under the HTSUS is governed by the General Rules of Interpretation (GRI). GRI 1 provides that classification 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 based on GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRIs 2 through 6 may then be applied in order. GRI 6 provides that for legal purposes, the classification of goods in the subheadings of a heading shall be determined according to the terms of those subheadings and any related subheading notes and, mutatis mutandis, to the above rules, on the understanding that only subheadings at the same level are comparable. The 2024 HTSUS provisions under consideration are as follows: 6307 Other made up articles, including dress patterns: 6307.90 Other: Other: 6307.90.98 Other 9404 Mattress supports; articles of bedding and similar furnishing (for example, mattresses, quilts, eiderdowns, cushions, pouffes and pillows) fitted with springs or stuffed or internally fitted with any material or of cellular rubber or plastics, whether or not covered: 9404.90 Other: Pillows, cushions and similar furnishings: 9404.90.20 Other 9503 Tricycles, scooters, pedal cars and similar wheeled toys; dolls? carriages; dolls, other toys; reduced-scale (“scale?) models and similar recreational models, working or not; puzzles of all kinds; parts and accessories thereof Section Note 1(t), Section XI, HTSUS, excludes from the section “[a]rticles of chapter 95 (for example, toys, games, sports requisites and nets). Chapter Note 1(x), Chapter 95, HTSUS, excludes tableware, kitchenware, toilet articles, carpets and other textile floor coverings, apparel, bed linen, table linen, toilet linen, kitchen linen and similar articles having a utilitarian function (classified according to their constituent material). In understanding the language of the HTSUS, the Explanatory Notes (ENs) of the Harmonized Commodity Description and Coding System, which constitute the official interpretation of the HTSUS at the international level, may be utilized. The ENs, while neither dispositive nor legally binding, provide a commentary on the scope of each heading, and are generally indicative of the proper interpretation of the HTSUS. See T.D. 89-80, 54 Fed. Reg. 35127 (August 23, 1989). The EN to heading 9404, HTSUS, states, in pertinent part, the following: This heading covers: … (B) Articles of bedding and similar furnishing which are sprung or stuffed or internally fitted with any material (cotton, wool, horsehair, down, synthetic fibres, etc.), or are of cellular rubber or plastics (whether or not covered with woven fabric, plastics, etc.). The EN to heading 9503, HTSUS, states, in pertinent part, the following: This heading covers: (D) Other toys. This group covers toys intended essentially for the amusement of persons (children or adults). However, toys which, on account of their design, shape or constituent material, are identifiable as intended exclusively for animals, e.g., pets, do not fall in this heading, but are classified in their own appropriate heading. This group includes: … Toys representing animals or non-human creatures even if possessing predominantly human physical characteristics (e.g., angels, robots, devils, monsters), including those for use in marionette shows. * * * * * In New York Ruling Letter (“NY”) N306312, dated October 18, 2019, the decision to classify the cheetah Squishmallows® as a pillow under heading 9404, HTSUS, was based on differentiating the Squishmallows® from the “pillow pets” classified in Headquarters Ruling Letter (“HQ”) H161002, dated March 30, 2012 (classifying “pillow pets,” stuffed articles that depict various types of animals such as unicorns, bumble bees, alligators, cows, dogs, and ducks, under heading 9503, HTSUS) and determining the Squishmallows® was similar to products addressed in NY N296006, dated April 27, 2018 (classifying a Minnie Mouse Emoji Plush Pillow and the Mickey Mouse Emoji Plush Pillows under heading 9404, HTSUS) and NY N250031, dated February 21, 2014 (classifying “plushes” designed to appear as daisies or butterflies under heading 9404, HTSUS). However, since NY N306312 was published, CBP examined other Squishmallows® in HQ H325768, dated December 22, 2023, and CBP classified the Squishmallows® as toys. In light of HQ H325768, CBP reexamined the cheetah Squishmallows® classification and on October 9, 2024, in Volume 58, Number 40, of the Customs Bulletin, NY N306312 was revoked. See HQ H330361, dated October 9, 2024. It is the opinion of CBP that Squishmallows®, of varying sizes, are properly classified under heading 9503, HTSUS. Section Note 1(t) to Section XI, HTSUS, explicitly excludes merchandise classifiable as a toy from the section, which includes heading 6307, HTSUS. Note 1(x) to Chapter 95, HTSUS, explicitly excludes utilitarian items from being classified as toys. Therefore, CBP’s examination of Squishmallows® must begin with whether they are excluded from Chapter 95 or are toys. The term “toy” is not defined in the HTSUS, the Ge

Classification of goods under the HTSUS is governed by the General Rules of Interpretation (GRI). GRI 1 provides that classification 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 based on GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRIs 2 through 6 may then be applied in order.GRI 6 provides that for legal purposes, the classification of goods in the subheadings of a heading shall be determined according to the terms of those subheadings and any related subheading notes and, mutatis mutandis, to the above rules, on the understanding that only subheadings at the same level are comparable. The 2024 HTSUS provisions under consideration are as follows:6307 Other made up articles, including dress patterns:6307.90 Other: Other:6307.90.98 Other9404 Mattress supports; articles of bedding and similar furnishing (for example, mattresses, quilts, eiderdowns, cushions, pouffes and pillows) fitted with springs or stuffed or internally fitted with any material or of cellular rubber or plastics, whether or not covered: 9404.90 Other: Pillows, cushions and similar furnishings: 9404.90.20 Other 9503 Tricycles, scooters, pedal cars and similar wheeled toys; dolls? carriages; dolls, other toys; reduced-scale (“scale?) models and similar recreational models, working or not; puzzles of all kinds; parts and accessories thereofSection Note 1(t), Section XI, HTSUS, excludes from the section “[a]rticles of chapter 95 (for example, toys, games, sports requisites and nets).Chapter Note 1(x), Chapter 95, HTSUS, excludes tableware, kitchenware, toilet articles, carpets and other textile floor coverings, apparel, bed linen, table linen, toilet linen, kitchen linen and similar articles having a utilitarian function (classified according to their constituent material).In understanding the language of the HTSUS, the Explanatory