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