CLA-2 CO:R:C:T 950694 SK
Anibal Roges
The Toy Works, Inc.
Fiddler's Elbow Road
Middle Falls, New York 12848
RE: Classification of unfinished printed globes; fabric
globe; 4905, HTSUSA
Dear Mr. Roges:
This is in response to your inquiry of October 3, 1991,
requesting classification of an unfinished printed globe referred
to as "The Rand McNally Portrait of Endangered Species." Samples
were submitted illustrating three stages of the manufacturing
process.
Please note that a response to your inquiry regarding a
duty allowance is forthcoming from our Headquarters Special
Classification branch and will not be addressed in this ruling.
FACTS:
The submitted samples consist of the following:
1) two circular pieces of domestic (U.S.) fabric with color
depictions of the continents, oceans of the world, and endangered
species placed at appropriate locations;
2) an unstuffed globe where the two circular pieces described
above have been tucked, sewn, clipped and turned;
3) the finished product which is a plush, spherical globe, filled
with kapok and affixed with a booklet about endangered species.
The fabric is silk screen printed and cut into circular
pieces in the United States. The circular pieces are then sent
to Mexico where they are tucked, sewn, clipped and turned. The
unstuffed globes are then returned to the United States where
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they are filled with kapok, sewn shut, affixed with booklets and
packaged. The unfinished globe has a sewn-in label which reads
"Screen printed in USA ... Sewn in Mexico." The finished globe
has a sewn-in label which reads "Made in USA."
The inquirer asserts that the principal use of the finished
product will be for educational purposes.
ISSUE:
What is the proper classification of the subject merchandise
under the Harmonized Tariff Schedule of the United States
Annotated (HTSUSA)?
LAW AND ANALYSIS:
Classification of merchandise under the HTSUSA is in
accordance with the General Rules of Interpretation (GRI's) taken
in order. GRI 1 provides that classification shall be determined
according to the terms of the headings and any relative section
or chapter notes.
There are several possible headings under which
classification of this article may be entertained. Heading 9503,
HTSUSA, provides for, inter alia, toys. To be classifiable as a
toy, an article must be inherently intended to provide amusement.
Notwithstanding the subject merchandise's innovative choice of
fabric and creative incorporation of endangered animals into its
design, this article is not primarily intended for an
individual's amusement. Rather, this article is intended to
serve as an educational device, and the fact that it does so in
an imaginative way does not make it a toy.
Another heading under which classification may be considered
is 6307, HTSUSA, which covers other made-up textile articles.
The Explanatory Notes (EN) to heading 6307 state that "[t]his
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." The article at issue is more
specifically provided for in heading 4905, HTSUSA, which covers,
in pertinent part, globes and therefore classification is not
proper under heading 6307, HTSUSA.
The EN to heading 4905, HTSUSA, require that globes under
this heading be printed. This criterion has been met inasmuch as
the globe clearly designates the names of the earth's oceans and
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continents. The EN go on to include globes printed on cloth as
within heading 4905, HTSUSA. Accordingly, classification of this
article is provided for by heading 4905, HTSUSA; the subject
merchandise is a globe and it contains printing.
HOLDING:
The article at issue is classifiable under subheading
4905.10.0000, HTSUSA, which provides for maps and hydrographic or
similar charts of all kinds, including atlases, wall maps,
topographical plans and globes, printed: globes ... , dutiable at
a rate of 5.3% ad valorem.
Due to the changeable nature of the statistical annotation
(the ninth and tenth digits of the classification), and the
restraint (quota/visa) categories, your client should contact its
local Customs office prior to importing the merchandise to
determine the current applicability of any import restraints or
requirements.
Sincerely,
John Durant, Director
Commercial Rulings Division