NY 889190 - The tariff classification of unstuffed textile shells or skins from China. - 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 > 1994 NY Rulings > NY 889158 - NY 889236 > NY 889190

Previous Ruling Next Ruling
NY 889190

September 11, 1993

CLA-2-95:S:N:N8:224 889190

CATEGORY: CLASSIFICATION

TARIFF NO.: 6307.90.9480; 9503.41.3000

Jack Ritterman
Springs Industries, Inc.
Performance Products Division
787 Seventh Avenue
New York, NY 10019

RE: The tariff classification of unstuffed textile shells or skins from China.

Dear Mr. Ritterman:

In your letter dated August 11, 1993, you requested a tariff classification ruling.

The subject merchandise consists of four colorfully-imprinted textile skins made of 65% polyester and 35% cotton. Subsequent to importation, the skins will be stuffed with 100% polyester filler material.

Samples of the four finished articles have been submitted for our consideration. One sample, identified as "Western Mickey Mouse Toy," is a pillow-shaped article measuring approximately 20 inches high and 12 inches wide. The article is printed on one side only with a flat or two-dimensional image of the Mickey Mouse character set against a traditional western terrain scene. Extending from the article are two hands and two feet.

Another sample, described as "Pluto Toy," is a pillow-shaped article measuring approximately 16 inches high and approximately 13 1/2 inches wide. Extending from the article are his two front paws and a pair of ears. This article is printed on one side only with a flat image of the Disney Pluto character with an inscribed food bowl in the foreground and a dog house in the background.

A third sample, identified as "Skydiving Mickey Mouse," is a pillow-shaped article printed on both sides and depicts a flat image of Mickey Mouse wearing a backpack against a sky background. The article measures approximately 16 inches in height and 14 inches in width. Two hands and two feet extend from the article. In addition, a pair of ears extend about four inches from both sides of Mickey's head.

The remaining sample, a Dinosaur Toy, is a toy representation of a dinosaur with articulated features such as a head, neck, torso, scales and appendages. Each of these features is constructed in a three-dimensional configuration. The samples will be returned at your request.

Chapter 95, Harmonized Tariff Schedule of the United States (HTSUSA), covers toys of all kinds, whether designed for the amusement of children or adults. Customs has classified in subheadings 9503.41 through 9503.49, HTSUS, the provisions for toys representing animals or non-human creatures, and their parts and accessories thereof, those toy animals or creatures, or the skins of those animals or creatures, which are full or reasonably full- figured depictions of the animals or creatures which they seek to represent; that is, fully configured in the sense that they are an articulation of the character in three dimensions, a representation in a sculptured form. See Custom Headquarters rulings HQ 951533 and HRL 079594.

With the exception of the Dinosaur Toy sample, the subject pillow-shaped articles do not meet this criterion. Aside from the hand and foot appendages of the two Mickey Mouse articles and the paws of the Pluto object, there is no attempt to delineate or configure the anatomy of the creatures in a three-dimensional or sculptured form. Each creature likeness consists simply of a two- dimensional or flat screen print or motif of that creature's likeness applied to a stuffed block-shaped background. There is no multidimensional articulation of the head, trunk, arms or legs of the creature being portrayed.

We do not consider the sample "Western Mickey Mouse," the "Pluto" or the "Skydiving Mickey Mouse" stuffed articles to be toys representing an animal or creature within the scope of subheading 9503.41, HTSUSA, because they do not meet the fully sculptured three dimensional aspect of that subheading. Consequently, the imported skins for these articles are not eligible for consideration within the provisionary scope of 9503.41.3000, HTSUSA, which includes other parts and accessories (e.g. skins) of toys representing animals or non-human creatures.

Accordingly, since these skins for novelty pillow-like objects are not more specifically provided for elsewhere in the tariff, they are classifiable in heading 6307, HTSUSA, which provides for other made up articles of textiles.

The applicable subheading for the textile skins that will be stuffed and otherwise finished domestically to represent the "Western Mickey Mouse," the "Pluto" and the "Skydiving Mickey Mouse" will be 6307.90.9480, HTSUSA, which provides for other made up textile articles: other. The rate of duty will be 7 percent ad valorem.

The imported textile skin that will be stuffed and made into a fully configured, multidimensional representation of a dinosaur will, in our opinion, be used principally as a toy for play amusement purposes. It is classifiable in subheading 9503.41.3000, HTSUSA, which provides for toys representing animals or non-human creatures...stuffed toys and parts and accessories thereof: parts and accessories: other. The rate of duty will be 6.8 percent ad valorem.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,

Jean F. Maguire
Area Director

Previous Ruling Next Ruling