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