Specific tariff classification for motorized animal toys prevails over the residuary motorized-toy entry when a specific heading already applies.

Motorized talking parrot toys were held classifiable under sub-heading 9503.49.09 as toys representing animals or other non-human creatures, because Heading 95.03 treated the specific animal/non-human creature category as applicable even where the toy incorporated a motor. Sub-heading 9503.80.01, covering other toys and models incorporating a motor, was treated as residuary and applicable only when no prior specific sub-heading covered the goods. The item's plastic, fabric-covered construction did not alter that classification. The earlier view in the motorized galloping horse matter was overruled, and the specific sub-heading prevailed over the residual motorized-toy entry.

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Issues: Whether motorized "talking parrot" toys are classifiable under sub-heading 9503.49.09 as toys representing animals or non-human creatures, or under sub-heading 9503.80.01 as other toys and models incorporating a motor.

Analysis: The classification turned on the structure of Heading 95.03 and its sub-headings. The motorized talking parrot was not a stuffed toy and fell within the category of toys representing animals or non-human creatures. The expression "other toys and models, incorporating a motor" in sub-heading 9503.80 was treated as residuary in character and applicable only to motorized toys not otherwise covered by the preceding sub-headings. A motorized toy does not cease to be a toy representing an animal or non-human creature merely because it incorporates a motor. The item imported was made of plastic covered by fabric and, on the relevant Exim Code structure, fell within the "others" category under sub-heading 9503.49.09.

Conclusion: The motorized talking parrot toys were correctly classifiable under sub-heading 9503.49.09 and not under sub-heading 9503.80.01; the contrary view in the earlier motorized galloping horse decision was overruled.

Ratio Decidendi: Where a toy represents an animal or non-human creature, its motorized character does not shift it to the residuary heading for other motorized toys if a specific sub-heading already covers that class of toys.

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