HQ 0082601 - Classification of a convertible doll comforter - United States International Trade Commision Rulings

United States International Trade Commision Rulings And Harmonized Tariff Schedule

faqs.org Rulings By Number Rulings By Category Tariff Numbers

faqs.org > Rulings and Tariffs Home > Rulings By Number > 1990 HQ Rulings > HQ 0082527 - HQ 0082703 > HQ 0082601

HQ 082601

October 17, 1988

CLA-2 CO:R:C:G 082601 CMR 830630

CATEGORY: CLASSIFICATION

TARIFF NO.: 9404.90.9020

Ms. Judy Sheu
International Connection Inc.
172 East State Street
Suite 306
Columbus, Ohio 43215

RE: Classification of a convertible doll comforter

Dear Ms. Sheu:

This reply is in response to your letter of June 8, 1988, requesting a tariff classification for a baby comforter that can be folded up into a doll that looks like a bear.

FACTS

The submitted sample measures about 31 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 bear 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 appearance of a bear with appliqued lace along the arms and legs. The article will be imported from Taiwan and the People's Republic of China.

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 appearance of a bear, 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 along the arms and legs, appliqued hearts on the arms, and appliqued bow on the body of the bear are con- sidered ornamentation for tariff purposes because 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 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.

Sincerely,

John Durant, Director
Commercial Rulings Division

Previous Ruling Next Ruling