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HQ 083046


September 13, 1989

CLA-2 CO:R:C:G 083046 CRS

CATEGORY: CLASSIFICATION

TARIFF NO.: 9503.41.10, 6304.91.00

Mr. James Cullen:
President
JS International Shipping Corp.
819 Cowan Road
Burlingame, CA 94010

RE: Classification of a plush bear's head

Dear Mr. Cullen:

This is in response to your letter of August 10, 1988, wherein you requested a ruling under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA) concerning the classification of a plush animal "trophy head" from Korea.

FACTS:

The article in question is a stuffed bear's head and represents a "toy" version of a traditional, wall-mounted trophy head. The head is manufactured from a knit pile fabric of 100 percent man-made fibers and stuffed with man-made nonwoven fiber fill. A plastic backboard contained within the head and a braided loop at the back of the head allow the article to be hung flat against a wall. A plastic nose and eyes complete the head.

ISSUE:

What is the proper classification of the bear's head under the HTSUSA?

LAW AND ANALYSIS

The General Rules of Interpretation (GRI) govern classification under the HTSUSA. GRI 1 provides that the classification of articles is to be determined according to the terms of the headings and any relevant sections or chapter notes.

At first glance it might seem that the "trophy head" could be classified under heading 9503, HTSUSA, specifically under the provision for stuffed animals in subheading 9503.41.10, HTSUSA. Nevertheless, as noted above the head is designed as a decorative article to be mounted or hung on a wall. Additional U.S. Rule of Interpretation 1(a) provides that a classification controlled by use (other than actual use) should be determined in accordance with an article's principal use in the United States immediately prior to the date of importation. The fact that the "trophy head" can be hung on a wall suggests that its principal use is not as a toy, but rather as an article to adorn or furnish a dwelling. The "trophy head" therefore cannot be considered a toy for tariff purposes.

Chapter 63 of the HTSUSA covers other made up textile articles; heading 6304 applies to other furnishing articles. Although there is no general, all-inclusive definition of furnishings, they are used among other purposes to ornament the home. Since the "trophy head" is designed to decorate in either a comic or serious vein it should be included within the general category of furnishings.

HOLDING:

The article in question is classifiable under the provision for other furnishing articles, knitted or crocheted, of man-made fibers, subheading 6304.91.00.40, HTSUSA, textile category 666, and is subject to a rate of duty of 11.5 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, you should contact your local Customs office prior to importation to determine the current status of any import restraints and requirements.

Sincerely,

John Durant, Director
Commercial Rulings Division

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