CLA-2-94:RR:NC:TA:349 H82123
Ms. Sandy Kao
Bon Bon Inc.
723 Camino Plaza, Suite 268
San Bruno, CA 94066
RE: The tariff classification of a pillow book and toy book from China.
Dear Ms. Kao:
In your letter dated May 25, 2001 you requested a classification ruling.
You submitted two samples. The first sample, identified as “Sleeping Time Soft Book with Nursery Rhymes Pillow” item # TOU-0071311, is a combination pillow and book. The outer shell of the item is made from 65 polyester and 35 percent cotton woven fabric. It is stuffed with 100 percent polyester filler. Sewn to one edge of the pillow are three textile stuffed pages. These pages are printed with pictures and various nursery rhymes. The words “Sleepy Time” are embroidered on the front page. One page contains a textile stuffed figure of a star with an attached ribbon. This figure adheres to the page by hook and loop tape. The item features a ribbon type closure. This article is described in two different headings. Heading 4901, HTS, covers printed books and similar printed matter while Heading 9404, HTS, covers pillows, cushions and similar articles.
The second sample, identified as “My First Backpack Soft Book” item # TOU-01010511, is a fabric book with toy components. It is made from the same construction as the above item. The book is stylized to resemble a backpack. The front portion features two flaps with a hook and loop type closure and a pocket with three removable textile items that simulate crayons. Embroidered on one flap are the words “My first backpack”. The back portion has two adjustable textile straps. When opened the item features various printed pages. The pages in the book include a clock, basic numbers, the alphabet, two songs and four nursery rhymes. The clock has movable hands, the “Itsy Bitsy Spider” can move and five other nursery rhymes have moveable components. This article is described in two different headings Heading 4901, HTS, covers similar printed matter and Heading 9503, HTS, which covers other toys.
The “Sleeping Time Soft Book with Nursery Rhymes Pillow” is considered a combination of a printed matter and pillow and the “My First Backpack Soft Book” is considered a combination of a printed matter and other toys. The General Rules of Interpretation (GRI's) govern the classification of merchandise under the HTSUS. GRI 1, HTSUS, states in part that for legal purposes, classification shall be determined according to the terms of the headings and any relative section or chapter notes. Inasmuch as both items are described in two headings, they cannot be classified according to GRI 1.
GRI 2(a) is inapplicable because it applies to unfinished articles, and the items above are imported in a finished condition. GRI 2 (b) states, in pertinent part, that any reference in a heading to a material or substance shall be taken to include a reference to mixtures or combinations of that material or substance with other materials or substances. The classification of goods consisting of more than one material or substance shall be according to the principles of rule 3.
GRI 3 states that when, by application of rule 2(b) or for any other reason, goods are, prima facie, classifiable under two or more headings, classification shall be effected as follows:
(a) The heading which provides the most specific description shall be preferred to headings providing a more general description. However, when two or more headings each refer to part only of the materials or substances contained in mixed or composite goods or to part only of the items in a set put up for retail sale, those headings are to be regarded as equally specific in relation to those goods, even if one of them gives a more complete or precise description of the goods.
(b) Mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale, which cannot be classified by reference to 3(a), shall be classified as if they consisted of the material or component which gives them their essential character, insofar as this criterion is applicable.
(c) When goods cannot be classified by reference to 3(a) or 3(b), they shall be classified under the heading which occurs last in numerical order among those which equally merit consideration.
The submitted items cannot be classified according to the relative specificity provision of GRI 3(a) because the applicable headings describe only part of the article and are thus considered equally specific. The merchandise cannot be classified as a GRI 3(b) composite good consisting of different components because the single component which gives the items their essential character cannot be determined. Under the terms of the GRI's, goods which cannot be classified according to GRI's 1 through 3(b) are classified under GRI 3(c). Under GRI 3(c), the merchandise is classified under the heading which occurs last in numerical order among those which equally merit consideration. In the “Sleeping Time Soft Book with Nursery Rhymes Pillow” Heading 9404, HTS, is the last in numerical order. In the “My First Backpack Soft Book” Heading 9503, HTS, is the last in numerical order. Both items will be classified accordingly.
The applicable subheading for the “Sleeping Time Soft Book with Nursery Rhymes Pillow” will be 9404.90.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for mattress supports; articles of bedding and similar furnishing (for example, mattresses, quilts, eiderdowns, cushions, pouffes and pillows) fitted with springs or stuffed or internally fitted with any material or of cellular rubber or plastics, whether or not covered: other: pillows, cushions and similar furnishings: other. The duty rate will be 6 percent ad valorem.
The applicable subheading for the “My First Backpack Soft Book” will be 9503.90.0080, HTS, which provides for other toys; reduced-size (“scale”) models and similar recreational models, working or not; puzzles of all kinds; parts and accessories thereof: other. The rate of duty will be free.
Presently, subheading 9404.90.2000, HTS, is not assigned a textile category designation and items classified therein are not subject to any visa or quota restrictions.
Textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web site at www.customs.gov. In addition, textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected and should also be verified at the time of shipment.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).
A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist John Hansen at 212-637-7078.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division