&&The submitted good, referred to as “Stuffed Animal Head Code #SA0” is a plush animal head destined for use as a decorative item. This wall-mounted plush animal head has a loop on back to securely display on a wall as well as a plastic non-removable insert at the base to allow to lay flat on the wall . It measures approximately L 25cm x W 35cm x H 20cm. It is made from a 100% polyester fabric and 100% polyester filling.

&&Section 10 of the Customs Tariff directs that classification of imported goods shall be determined in accordance with the General Rules for the Interpretation of the Harmonized System. Section 11 of the Customs Tariff states that in interpreting the headings and subheadings, regard shall be had to the World Customs Organization's (WCO) Explanatory Notes to the Harmonized Commodity Description and Coding System.&&&&General Interpretative Rule 1 (GIR 1) directs that titles of Sections, Chapters and sub-Chapters are provided for ease of reference only. For legal purposes, classification shall be determined according to the terms of the heading and any relative Section and Chapter Notes. Similarly, General Interpretative Rule 6 (GIR 6) directs that classification shall be determined according to the terms of those subheadings and any related Subheading Notes.&&&&In your request for an Advance Ruling you proposed tariff classification under 9503.00.90.52. This tariff classification number is incorrect.&&&&The amusement value of the good is incidental for classification purposes, as its intended use, is for display and decoration only. It would not be considered a toy just based on the fact a person may be entertained by looking at the wall-mounted plush animal head. It remains a textile decorative item and therefore is classified under heading 63.07 as other made up articles, of textile materials.&&