CLA-2 CO:R:C:T 951533 jlj
Mr. Bryan Bogas
Business Manager
Spring Industries, Inc.
Performance Products Division
787 Seventh Avenue
New York, New York 10019
RE: Classification of a "Beast" pillow-like textile article
Dear Mr. Bogas:
In your letter of March 20, 1992, you requested a tariff
classification under the Harmonized Tariff Schedule of the United
States Annotated (HTSUSA) for a "Beast" pillow-shaped textile
article to be manufactured in the People's Republic of China.
You submitted a sample along with your request. The sample is
being returned to you under separate cover.
FACTS:
The sample under consideration is a textile pillow-shaped
article measuring approximately 18 inches high and approximately
12 inches wide. It consists of a 50 percent polyester, 50
percent cotton fabric shell or covering which is stuffed with 100
pecent polyester filler material.
The object is printed on one side only with a flat image of
the "beast" character from the movie "Beauty and the Beast."
Extending from the article are two arms and a pair of horns.
ISSUE:
What is the HTSUSA classification of the instant
merchandise?
LAW AND ANALYSIS:
Classification of merchandise under the HTSUSA is in
accordance with the General Rules of Interpretation (GRIs), taken
in order. GRI 1 provides that classification shall be according
to the terms of the headings and any relative section or chapter
notes.
You contend that this pillow-shaped object decorated with a
printed suggestion of a creature should be classified in
subheading 9503.41.1000, HTSUSA, which provides for toys
representing animals or non-human creatures. You cite several
Customs ruling letters in support of this classification,
including Headquarters Ruling Letter (HRL) 079594 of March 9,
1987, and New York Ruling Letter (NYRL) 856272 of March 23, 1987.
Chapter 95, HTSUSA, covers toys of all kinds, whether
designed for the amusement of children or adults. Customs has
classified in subheadings 9503.41 through 9503.49, HTSUSA, the
provisions for toys representing animals or non-human creatures,
those toy animals or creatures which are full or reasonably full-
figured depictions of the animals or creatures which they seek to
represent, which are fully configured in the sense that they are
an articulation of the character in three dimensions, a
representation in a sculptured form.
In the case of Louis Marx & Co., Inc. v. United States,
66 Cust. Ct. 139, C. D. 4183 (1971), the court stated that
" `figures of animate objects' must be read to mean forms or
representations of humans or animals." While C. D. 4183
concerned item 737.30, Tariff Schedules of the United States
(TSUS), this tariff provision corresponds to subheading
9503.41.1000, HTSUSA. In HRL 079594, we stated that Customs
position has been that the phrase "figures of animate objects"
refers to a clearly defined configuration of an animate object in
a three-dimensional form.
The instant pillow-shaped article does not meet this
criterion. Aside from the horns and the arm-like appendages,
there is no attempt to delineate or configure the creature's
anatomy in a sculptured form. The creature's likeness consists
simply of a two dimensional or flat screen print of the beast's
likeness applied to a stuffed block-shaped background. There is
no multidimensional articulation of the head, trunk, legs or feet
of the creature being portrayed.
In NYRL 856272, the stuffed toy turtle at issue was a fully
configured representation in three dimensions which fit within
the scope of the language of subheading 9503.41.1000, HTSUSA, so
the merchandise is distinguishable from the instant merchandise.
We do not consider the instant stuffed article to be a toy
representing an animal or creature within the scope of subheading
9503.41.1000, HTSUSA, because it does not meet the fully
sculptured three dimensional aspect of that subheading.
We further note the information contained in the Walt Disney
"Beauty and the Beast" copyright registration and recordation of
that registration with the Customs Service. Your company is
listed in this registration as authorized to use the copyrighted
work only in conjunction with pillowbooks, bed tents and
character pillows. Dolls and toy likenesses of the "Beauty and
the Beast" characters are licensed by Disney to several other
companies. Although not necessarily determinative of tariff
classification, this copyright recordation is further evidence
that the instant merchandise is not a toy.
Heading 9404, HTSUSA, provides for articles of bedding and
similar furnishings (for example, mattresses, quilts, eiderdowns,
cushions, pouffes and pillows) fitted with springs or stuffed.
This pillow-like "beast," however, is not the type of article
covered by the heading. The "beast" likeness is not designed as
an article of bedding or similar furnishing, nor is it a cushion
having the character of parts of seats.
Having eliminated more specific provisions, we turn to
Heading 6307, HTSUSA, which provides for other made up articles
of textiles. Section Note 7 (e) of Section XI, which covers
textiles and textile articles, states as follows:
7. For the purposes of this Section, the expression
"made up" means:
* * *
(e) Assembled by sewing....
The instant article has been assembled by sewing, therefore
it constitutes a made up textile article. The Explanatory Notes,
the international interpretation of the tariff, state regarding
Heading 6307:
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.
Since the beast pillow-like object is not covered by any more
specific heading, it is classifiable in Heading 6307, HTSUSA.
HOLDING:
The instant textile pillow-like object is classified in
subheading 6307.90.9480, HTSUSA, which provides for other made up
textile articles: other and which is dutiable at the rate of 7
percent 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 applicable to textile
merchandise, you should contact your local Customs office prior
to importation of this merchandise to determine the current
status of any import restraints or requirements.
Sincerely,
John Durant, Director