HQ 0083063 - Teddy Bear cloth pattern - United States International Trade Commision Rulings

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HQ 083063

November 8, 1989

CLA-2 CO:R:C:G 083063 DRR

CATEGORY: CLASSIFICATION

TARIFF NO.: 6307.90.9050

Terence W. Bolger
B. Shackman & Co., Inc.
85 Fifth Avenue
New York, New York 10003

RE: Teddy Bear cloth pattern

Dear Mr. Bolger:

This is in reference to your letter dated March 8, 1988, requesting the classification of a teddy bear cloth pattern under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA).

FACTS:

The sample consists of a muslin cloth, rectangular in shape, measuring approximately 24 inches by 18 inches. The cloth is imprinted with the front and rear images of a teddy bear and directions for cutting and assembly. The pattern is designed to be cut, sewn and stuffed. It will be approximately fourteen and a half inches in height when completed. A copy of a catalog page showing the teddy bear and similar patterns for a cat and bunny was also submitted.

ISSUE:

Whether the teddy bear cloth pattern at issue is classifiable under subheading 6307.90.9050, HTSUSA.

LAW AND ANALYSIS:

Heading 6307, HTSUSA, provides for other made-up textile articles not specifically provided for. The Explanatory Notes to the HTSUSA constitute the official interpretation of the tariff at the international level. The Explanatory Notes to
heading 6307 state that "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." Explanatory Note 7 to Section XI, HTSUSA, states in part that for the purposes of this section, the expression "made up" means cut other than into squares or rectangles. Although this might on its face appear to exclude the cloth pattern from heading 6307, it has been made up in other ways, i.e., it is imprinted with the teddy bear pattern, cutting lines and instructions. The size and shape have been predetermined and the piece of fabric is not likely to be used for anything other than a cushion or pillow. The item is cut into rectangles for ease of production and to allow the purchaser to finish the teddy bear as a hand craft project.

HOLDING:

The teddy bear cloth pattern at issue is classifiable under subheading 6307.90.9050, HTSUSA, as other made up articles of textile, with a duty rate of 7 percent ad valorem.

Sincerely,

John Durant, Director

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