CLA 2 CO:R:C:G 083292 CRS
Mr. Peter A. Flihan III
PAF Sales Inc., Design & Marketing
Scarborough Manor
Box 307 Apt. 7H 1
Scarborough, NY 10510
RE: Plush Animal Heads
Dear Mr. Flihan:
This is in response to your letter of November 17, 1988, wherein you requested a ruling under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA) concerning the classification of six plush representations of traditional trophy heads.
FACTS:
The articles in question are stuffed representations of traditional wall mounted trophy heads. They include lion, tiger, bear, moose, rhinoceros and elephant "trophy heads." The heads are manufactured from knit pile fabric of 100 percent man made fibers stuffed with man made nonwoven fiber fill. A backboard contained within the head allows the articles to be hung flat against a wall.
ISSUE:
Whether the trophy heads are classifiable as toys in Heading 9503 or as other furnishing articles in Heading 6304 of the HTSUSA?
LAW AND ANALYSIS:
The General Rules of Interpretation (GRI's) 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 heads" 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 heads are designed as decorative articles 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
heads" can be hung on a wall suggests that they are not principally used as toys, but rather as articles to adorn or furnish a dwelling. The "trophy heads" therefore cannot be
considered toys 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 heads" are designed to decorate in either a comic or serious vein they should be included within the general category of furnishings.
HOLDING:
The articles in question are classifiable under the provision for other furnishing articles, knitted or crocheted, of man made fibers, subheading 6304.91.0040, HTSUSA, textile
category 666, and are 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.
The designated textile and apparel category may be subdivided into parts. Is so, visa and quota requirements applicable to the subject merchandise may be affected. Since part categories are the result of international bilateral agreements which are subject to frequent renegotiations and changes, to obtain the most current information available, we suggest that you check, close to the time of shipment, the Status Report On Current Import Quotas (Restraint Levels), an internal issuance of the U.S. Customs Service, which is available for inspection at your local Customs office.
Sincerely
John Durant, Director
Commercial Rulings Division