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 > 1992 HQ Rulings > HQ 0089574 - HQ 0089808 > HQ 0089775

Previous Ruling Next Ruling

HQ 089775

January 23,1992

CLA-2 CO:RC:T 089775


TARIFF NO.: 6307.90.9480

Mr. Anibal Roges
The Toy Works
Fiddler's Elbow Road
Middle Falls, New York 12848

RE: Classification of a printed sewn ball skin of textile material

Dear Mr. Roges:

This is in response to your letters of September 27, 1991, and May 17, 1991, regarding the tariff classification under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA) of a sewn textile ball skin to be imported from Mexico. You submitted a sample of the final product, of the original printed but uncut textile material and of an unstuffed ballskin along with your letters.

You also requested information regarding a duty exemption under Chapter 98, HTSUSA, and regarding a country of origin marking hang tag for this product. Both of these matters will be answered under separate cover by the branches in question. It is our understanding that you have written directly to the Value and Marking Branch regarding country of origin marking.


Three samples of the product at various stages of production were submitted. The rectangular flat printed textile cloth measuring approximately l7 inches by 30 inches represents the United States origin merchandise to be sent to Mexico. The colored printing on the fabric represents uncut sections of the final sewn ball skin, each section appearing as merely a marquise-shaped picture. Each picture represents a different nursery rhyme figure, e.g., "Little Boy Blue," "Peter, Peter, Pumpkin Eater," "Old Mother Goose," etc.

The flat printed fabric will be sent to Mexico, where it will be cut, sewn, clipped and turned and shipped back to the United States for stuffing.

The unfilled textile ball skin sample has a textile ribbon bow and loop attached. Four printed pictorial sections have been sewn together to form an unstuffed ball. There is a textile hang tag with country of origin information sewn into one of the seams of the ball skin.

The final product is what you call a "chimeball." The unstuffed ball skin is stuffed with kapok, and a "chimer" is inserted inside the stuffed ball skin. Then the stuffing hole is closed and the chimeball is cleaned, tagged and bagged.

In your letter of September 27, 1991, you said that the principal use of the chimeball is as an educational item for infants.


What is the HTSUSA classification of the merchandise at the time it is imported into the United States?


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.

One of the most basic rules of Customs law is that merchandise must be classified in the condition in which it is imported. In the case of the instant merchandise, that means that it is the unstuffed ball skin, sans chimer and kapok stuffing, which is being considered for classification here.

There are two different headings which constitute possible tariff classifications for the unstuffed ball skin, i.e,, Heading 9503 and Heading 6307. Heading 9503 provides, in pertinent part, for toys. In order to be classified as a toy, an article must be intended to provide amusement. Despite the ball skin's nursery rhyme motif, the unstuffed ball skin is intended to serve as an educational item.

Heading 6307 provides for other made up textile articles. Section Note 7(e) of Section XI, HTSUSA, the section which covers textiles and textile articles, defines "made up articles" as "[a]ssembled by sewing, gumming or otherwise." The Explanatory Notes (EN) to Heading 6307 state that "[t]his 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." Inasmuch as there are no other more specific tariff provisions applicable to this item, it is classified in Heading 6307, HTSUSA.

The instant merchandise is classified under the provision for other made-up [textile] articles: other: other, in subheading 6307.90.9480, HTSUSA, dutiable at the rate of 7 percent ad valorem. Articles classified in this subheading which are products of Mexico are eligible for duty-free entry under the Generalized System of Preferences (GSP), providing that all necessary requirements are met.

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.


John Durant, Director
Commercial Rulings Division

Previous Ruling Next Ruling