&&The product is a panda faux fur plush. It has adjustable straps and a handle sewed to the plush. Located behind the panda’s head, there is a 18cm wide and 29cm deep lined pocket with zipper closure. That pocket slips inside the stuffing material of the product. The stuffing material is displaced in order to put an item inside the pocket. The product is approximately 38cm high, 27cm wide and 22cm thick.

&&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 9503.00.90.51. This tariff classification number is correct.&&&&The panda plush is properly stuffed and has the physical components of an animal representation such as legs, arms, snout, eyes and ears. Thus, the product is prima facie classifiable in heading 95.03 as a toy as per Explanatory Note D (i) to this heading. A zipped pocket, handle and adjustable shoulder straps are components associated with a backpack which is an article covered by heading 42.02. As such, the good is also prima facia classifiable in heading 42.02 as a rucksack. Both headings each relate only to one of the two functions of the goods, the carrying function or the amusement function, and are to be regarded as equally specific in relation to those goods as per GIR 3 (a) and Explanatory Note (V) to this rule. Thus, classification shall be determined by GIR 3 (b) or 3 (c).&&&&Considering the backpack carrying function, the pocket is of small size compared to the overall size of the stuffed plush and does not have a measurable volume. Note 1(w) to Chapter 95 excludes certain articles having a utilitarian function. However, the Explanatory Note to heading 95.03 describes toys capable of a “limited use”. Given the limited utilitarian function of the zippered pocket and the amusement value of the goods, it can be regarded that the two functions are equivalent and the Note is not applicable. Further, for the purposes of GIR 3 (b), the goods are not made up of distinct components which perform different functions and no single material gives the goods its essential character as either a backpack or a toy. As such, GIR 3 (b) does not apply and the goods are classified in accordance with GIR 3 (c), the heading which occurs last in numerical order among those which equally merit consideration. Thus, the goods are classified in heading 95.03 as other toys as per GIR 3 (c).&&