HQ 0951737 - Classification of a "Belle" pillow-like textile article; Heading 6307 - United States International Trade Commision Rulings

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HQ 951737

June 8, 1992

CLA-2 CO:R:C:T 951737 jlj

CATEGORY: CLASSIFICATION

TARIFF NO.: 6307.90.9480

Mr. Bryan Bogas
Business Manager
Spring Industries, Inc.
Performance Products Division
787 Seventh Avenue
New York, New York 10019

RE: Classification of a "Belle" pillow-like textile article; Heading 6307

Dear Mr. Bogas:

In your letter of March 24, 1992, you requested a tariff classification under the Harmonized Tariff Schedule of the United States (HTSUSA) for a "Belle" pillow-like article manufactured in the Peoples' Republic of China. You submitted a sample along with your request. The sample is being returned to you under separate cover.

FACTS:

The sample under consideration is a textile pillow-like article measuring approximately 25 inches long by 14 inches wide at its widest point. It consists of a 50 percent polyester, 50 percent cotton fabric shell or covering which is stuffed with 100 percent polyester filling.

The object is printed on one side only with a flat image of the "Belle" character (i.e., the character known as Beauty) from the movie "Beauty and the Beast." There are small protrusions from the article for the Belle character's right arm and a book, for a basket on her left arm, for the wall on which she sits and for the tips of her feet. A lace trim at Belle's dress hem measures 9 1/2 inches long. The printed dress covers her legs from calf to ankle.

ISSUE:

What is the HTSUSA classification of the instant merchandise?

LAW AND ANALYSIS:

Classification of merchandise under the HTSUSA is in accordance with the General Rules of Interpretation (GRIs), taken in order. GRI 1 provides that classification shall be according to the terms of the headings and any relative section or chapter notes.

You contend that this pillow-like object decorated with a printed suggestion of a young girl should be classified in subheading 9502.10.2000, HTSUSA, which provides for dolls representing only human beings ... : dolls, whether or not dressed: dolls. (Subheading 9902.95.01, HTSUSA, provides that stuffed dollls provided for in subheading 9502.10.20, HTSUSA, are duty free if imported on or before December 31, 1992.)

You cite R. Dakin & Company v. United States, 752 F. Supp. 483, Slip Op. 90-126 (1990), in support of classification as a doll. In Slip Op. 90-126, the Court of International Trade held that the only requirement for classification as a doll is for the figure to be a full-bodied representation of a character with human features. The court stated as follows:

[T]o be classifiable under the TSUS [the Tariff Schedules of the United States, the predecessor of the HTSUSA] provision for dolls, a "doll" is not even required to possess human features ... [nor must dolls] have distinct arms, legs, ... identifiable hands, fingers, toes, feet, ears and other human attributes ... as long as its overall effect is representative of a human.

While you acknowledge that the Belle article does not possess a torso per se, you claim it does possess indentations and protrusions, lace fringe and a clearly defined printed representation of a young girl's body.

Chapter 95, HTSUSA, covers toys of all kinds, whether designed for the amusement of children or adults. Customs has classified in subheading 9502.10.20, HTSUSA, the provision for dolls representing only human beings, those figures which are full or reasonably full-figured depictions of the human beings they seek to represent, and fully configured in the sense that they are an articulation of the character in three dimensions, a representation in a sculptured form.

Slip Op. 90-126, supra, dealt with whether the merchandise at issue was designed to resemble a newborn infant wrapped in a blanket. The figure was composed of a doll head and hands attached to a bunting. In this case it was held that the item displayed a significant resemblance to a fully limbed infant wrapped in a blanket, so the requirement that the doll be a full bodied representation of a character with human characteristics was met.

The instant pillow-like object does not meet this criterion. Aside from a few protrusions, there is no attempt to delineate or configure Belle's anatomy in a sculptured form. The girl's likeness consists simply of a two dimensional or flat screen print of Belle's likeness applied to a stuffed pillow-like background. This item is not a full bodied representation of a human being as none of the limbs are defined and there is no back to the figure. There is no multidimensional articulation of the head, trunk, legs, or feet of the girl being portrayed, therefore we do not consider the instant stuffed article to be a doll within the scope of subheading 9502.10.2000, HTSUSA, because it does not meet the fully sculptured three dimensional aspect of that subheading.

We further note the information contained in the Walt Disney "Beauty and the Beast" copyright and recordation of that registration with the Customs Service. Your company is listed in this registration as authorized to use the copyrighted work only in conjunction with pillowbooks, bed tents and character pillows. Dolls and toy likenesses of the "Beauty and the Beast" characters are licensed by Disney to several other companies. Although not necessarily determinative of tariff classification, this copyright recordation is further evidence that the instant merchandise is not a doll.

Heading 9404, HTSUSA, provides for articles of bedding and similar furnishings (for example, mattresses, quilts, eiderdowns, cushions, pouffes and pillows) fitted with springs or stuffed. This pillow-like Belle, however, is not the type of article covered by the heading. The Belle likeness is not designed as an article of bedding or similar furnishing, nor is it a cushion having the character of seats. It is distinguished from ordinary pillows by its shape and printed design.

Having eliminated more specific provisions, we turn to Heading 6307, HTSUSA, which provides for other made up articles of textiles. Section Note 7 (e) of Section XI, which covers textiles and textile articles, states as follows:

7. For the purposes of this Section, the expression "made up" means:

(e) Assembled by sewing....

The instant article has been assembled by sewing, therefore it constitutes a made up textile article. The Explanatory Notes, the international interpretation of the tariff, state regarding Heading 6307:

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.

Since the Belle pillow-like object is not covered by any more specific heading, it is classifiable in Heading 6307, HTSUSA.

HOLDING:

The instant textile pillow-like object is classified in subheading 6307.90.9480, HTSUSA, which provides for other made up textile articles: other and which is dutiable at the rate of 7 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 applicable to textile merchandise, you should contact your local Customs office prior to importation of this merchandise to determine the current status of any import restraints or requirements.

Sincerely,

John Durant, Director
Commercial Rulings Division

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