CLA-2-94:OT:RR:NC:N4:433
Emily Moody
Animal Adventure, LLC
1114 S. 5th Street
Hopkins, MN 55343
RE: The tariff classification of “Bolster Budstm from China.
Dear Ms. Moody:
In your letter dated January 5, 2017, you requested a tariff classification ruling. A sample was submitted.
Item # 52684 is the Bolster Budstm. This item is available in five styles: a bear, a dog, an owl, a monkey and an elephant. The item is composed of an outer covering of 100% polyester and has a fill of 95% polyurethane foam and 5 % polyester fibers. Marketing information states: “Watch, read, play, snuggle or relax with Bolster Budstm character support pillows! Each cozy character provides extra support as a functional pillow that allows kids of all ages to prop up and settle in. All characters are made with super soft fabrics and feature cozy arm rests, a convenient carry handle on top and a back pocket for storage.”
You indicate that after consulting with your Customs agent, due to the nature of the design of the Bolster Budstm, a whimsical animal head, they can be classified in subheading 9503.41.00 of the Harmonized Tariff Schedule of the United States (HTSUS). The Bolster Budstm are not toys principally designed for amusement. CBP has ruled that in order to be classified as a toy, the item must be a full-figured three-dimensional depiction of the animal it is representing, complete with head, torso and appendages. Rather, this item is used primarily to provide support as a functional pillow-like cushion. Any amusement is incidental to the item’s utilitarian function. See HQ 964968 dated May 18, 2001 and HQ 964922 dated May 22, 2001.
The merchandise concerned is composed of different components (i.e., fabric and fill) and is considered a composite good. The Explanatory Notes (ENs) to the HTSUS, at GRI 3 (b) (VIII), state that “the factor which determines essential character will vary between different kinds of goods. It may for example, be determined by the nature of the materials or components, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the goods.” When the essential character of a composite good can be determined, the whole product is classified as if it consisted only of the material or component that imparts the essential character to the composite good.
It is the opinion of this office that the essential character for the Bolster Budstm is imparted by the outer covering fabric of 100% polyester, which provides the animation to the child in the form of a stuffed animal pillow-like cushion.
The applicable subheading for the Bolster Budstm will be 9404.90.2000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Mattress supports; articles of bedding and similar furnishing (for example, mattresses, quilts, eiderdowns, cushions, pouffes and pillows) fitted with springs or stuffed or internally fitted with any material or of cellular rubber or plastics, whether or not covered: Other: Pillows, cushions and similar furnishings: Other.” The rate of duty will be 6% ad valorem.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at https://hts.usitc.gov/current.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).
A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Neil H. Levy at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division