HQ 0082520 - Classification of a bunny comforter - United States International Trade Commision Rulings

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HQ 082520

September 20, 1988

CLA-2 CO:R:C:G 082520 CMR 829166

CATEGORY: CLASSIFICATION

TARIFF NO.: 9404.90.9020

Mr. Kevin J. Barton
Westport & Company
P.O. Box 3692
Cerritos, California 90703-3692

RE: Classification of a bunny comforter

Dear Mr. Barton:

This ruling is in response to your letter of February 22, 1988, requesting a tariff classification for a baby comforter that can be folded up into the shape of a bunny.

FACTS:

The submitted sample measures 34 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 bunny 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 shape of a bunny with appliqued lace along the arms and legs. The article will be imported from Taiwan.

ISSUE:

Is the submitted sample classifiable as a comforter, as a toy, or as an article of textile not specifically provided for

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 article may provide some amusement to children when it is folded
up into the shape of a bunny, 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 and appliqued hearts on the arms and body of the bunny are considered ornamentation for tariff purposes since 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 proposed 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, as requested.

Sincerely,

John Durant, Director
Commercial Rulings Division

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