CLA-2 CO:R:C:G 082601 CMR 830630
Ms. Judy Sheu
International Connection Inc.
172 East State Street
Suite 306
Columbus, Ohio 43215
RE: Classification of a convertible doll comforter
Dear Ms. Sheu:
This reply is in response to your letter of June 8, 1988,
requesting a tariff classification for a baby comforter that can
be folded up into a doll that looks like a bear.
FACTS
The submitted sample measures about 31 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
bear 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 appearance of a bear with
appliqued lace along the arms and legs. The article will be
imported from Taiwan and the People's Republic of China.
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
-2-
article may provide some amusement to children when it is folded
up into the appearance of a bear, 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 along the arms and legs, appliqued hearts
on the arms, and appliqued bow on the body of the bear are con-
sidered ornamentation for tariff purposes because 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 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.
Sincerely,
John Durant, Director
Commercial Rulings Division
6cc: Area Director, New York Seaport
1cc: CITA
1cc: Legal Reference Section
1cc: Phil Robins