CLA-2 CO:R:C:G 083063 DRR
Terence W. Bolger
B. Shackman & Co., Inc.
85 Fifth Avenue
New York, New York 10003
RE: Teddy Bear cloth pattern
Dear Mr. Bolger:
This is in reference to your letter dated March 8, 1988,
requesting the classification of a teddy bear cloth pattern
under the Harmonized Tariff Schedule of the United States
Annotated (HTSUSA).
FACTS:
The sample consists of a muslin cloth, rectangular in shape,
measuring approximately 24 inches by 18 inches. The cloth is
imprinted with the front and rear images of a teddy bear and
directions for cutting and assembly. The pattern is designed to
be cut, sewn and stuffed. It will be approximately fourteen and
a half inches in height when completed. A copy of a catalog page
showing the teddy bear and similar patterns for a cat and bunny
was also submitted.
ISSUE:
Whether the teddy bear cloth pattern at issue is
classifiable under subheading 6307.90.9050, HTSUSA.
LAW AND ANALYSIS:
Heading 6307, HTSUSA, provides for other made-up textile
articles not specifically provided for. The Explanatory Notes
to the HTSUSA constitute the official interpretation of the
tariff at the international level. The Explanatory Notes to
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heading 6307 state that "This heading covers made up articles of
any textile material which are not included more specifically in
other headings of Section XI or elsewhere in the Nomenclature."
Explanatory Note 7 to Section XI, HTSUSA, states in part that for
the purposes of this section, the expression "made up" means cut
other than into squares or rectangles. Although this might on
its face appear to exclude the cloth pattern from heading 6307,
it has been made up in other ways, i.e., it is imprinted with the
teddy bear pattern, cutting lines and instructions. The size and
shape have been predetermined and the piece of fabric is not
likely to be used for anything other than a cushion or pillow.
The item is cut into rectangles for ease of production and to
allow the purchaser to finish the teddy bear as a hand craft
project.
HOLDING:
The teddy bear cloth pattern at issue is classifiable under
subheading 6307.90.9050, HTSUSA, as other made up articles of
textile, with a duty rate of 7 percent ad valorem.
Sincerely,
John Durant, Director
Commercial Rulings Division
6 cc: A.D.,N.Y. Seaport
D. Rimmer library/peh
084858