CLA-2 CO:R:C:G 082520 CMR 829166
Mr. Kevin J. Barton
Westport & Company
P.O. Box 3692
Cerritos, California 90703-3692
RE: Classification of a bunny comforter
Dear Mr. Barton:
This ruling is in response to your letter of February 22,
1988, requesting a tariff classification for a baby comforter
that can be folded up into the shape of a bunny.
FACTS:
The submitted sample measures 34 by 42 inches when open. It
has a nonwoven 100 percent polyester fill, and a fabric shell of
65 percent polyester and 35 percent cotton. A fabric bunny with
stuffed ears and feet and outlined with appliqued lace appears on
one side of the article when it is opened. When folded up, the
article takes the shape of a bunny with appliqued lace along the
arms and legs. The article will be imported from Taiwan.
ISSUE:
Is the submitted sample classifiable as a comforter, as a
toy, or as an article of textile not specifically provided for
(nspf)?
LAW AND ANALYSIS:
In order for the submitted sample to be classifiable as a
toy, it must be chiefly used for the amusement of children or
adults. Headnote 2, Subpart E, Part 5, Schedule 7, Tariff
Schedules of the United States Annotated (TSUSA). While the
article may provide some amusement to children when it is folded
-2-
up into the shape of a bunny, we believe that it will be chiefly
used in its open state as a comforter. For this reason, it does
not qualify for classification as a toy.
Comforters fall within the definition of bedding set out in
Headnote 2, Subpart B, Part 5, Schedule 3, TSUSA. The relevant
language of that headnote provides that "the term 'bedding' means
. . . comforters and other articles, by whatever name known,
chiefly used as bed furnishings." Since the comforter will be
chiefly used as such, it is classifiable in the appropriate
provision for bedding in the TSUSA.
The appliqued lace and appliqued hearts on the arms and body
of the bunny are considered ornamentation for tariff purposes
since they serve primarily as decoration. United States v.
Endicott Johnson Corp., 67 CCPA 47, 50, C.A.D. 1242, 617 F. 2d
278 (1980).
HOLDING:
The submitted article is properly classifiable in the provi-
sion for other bedding, ornamented, other, item 363.2575, TSUSA,
textile category 666. The rate of duty is 22.7 percent ad
valorem.
Under the proposed Harmonized Tariff Schedule of the United
States (HTSUSA), the article is classifiable in the provision for
articles of bedding . . ., other, quilts, eiderdowns and com-
forters, of man-made fibers, subheading 9404.90.9020, HTSUSA,
textile category 666. The rate of duty is 14.5 percent ad
valorem. This classification represents the present position of
the Customs Service. If there are changes before the HTSUSA
becomes effective, this advice may not continue to be applicable.
Your sample will be returned, under separate cover, as requested.
Sincerely,
John Durant, Director
Commercial Rulings Division
6cc: Area Director, New York Seaport
1cc: CITA
1cc: Legal Reference Section