https://www.taxtmi.com/caselaws?id=496 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. en-us Tue, 30 May 2006 00:00:00 +0530 Sun, 13 Apr 2008 15:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=496 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. Case-Laws Central Excise Tue, 30 May 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=496