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HQ 951533

June 17, 1992

CLA-2 CO:R:C:T 951533 jlj


TARIFF NO.: 6307.90.9480

Mr. Bryan Bogas
Business Manager
Spring Industries, Inc.
Performance Products Division
787 Seventh Avenue
New York, New York 10019

RE: Classification of a "Beast" pillow-like textile article

Dear Mr. Bogas:

In your letter of March 20, 1992, you requested a tariff classification under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA) for a "Beast" pillow-shaped textile article to be manufactured in the People's Republic of China. You submitted a sample along with your request. The sample is being returned to you under separate cover.


The sample under consideration is a textile pillow-shaped article measuring approximately 18 inches high and approximately 12 inches wide. It consists of a 50 percent polyester, 50 percent cotton fabric shell or covering which is stuffed with 100 pecent polyester filler material.

The object is printed on one side only with a flat image of the "beast" character from the movie "Beauty and the Beast." Extending from the article are two arms and a pair of horns.


What is the HTSUSA classification of the instant merchandise?


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-shaped object decorated with a printed suggestion of a creature should be classified in subheading 9503.41.1000, HTSUSA, which provides for toys representing animals or non-human creatures. You cite several Customs ruling letters in support of this classification, including Headquarters Ruling Letter (HRL) 079594 of March 9, 1987, and New York Ruling Letter (NYRL) 856272 of March 23, 1987.

Chapter 95, HTSUSA, covers toys of all kinds, whether designed for the amusement of children or adults. Customs has classified in subheadings 9503.41 through 9503.49, HTSUSA, the provisions for toys representing animals or non-human creatures, those toy animals or creatures which are full or reasonably full- figured depictions of the animals or creatures which they seek to represent, which are fully configured in the sense that they are an articulation of the character in three dimensions, a representation in a sculptured form.

In the case of Louis Marx & Co., Inc. v. United States, 66 Cust. Ct. 139, C. D. 4183 (1971), the court stated that " `figures of animate objects' must be read to mean forms or representations of humans or animals." While C. D. 4183 concerned item 737.30, Tariff Schedules of the United States (TSUS), this tariff provision corresponds to subheading 9503.41.1000, HTSUSA. In HRL 079594, we stated that Customs position has been that the phrase "figures of animate objects" refers to a clearly defined configuration of an animate object in a three-dimensional form.

The instant pillow-shaped article does not meet this criterion. Aside from the horns and the arm-like appendages, there is no attempt to delineate or configure the creature's anatomy in a sculptured form. The creature's likeness consists simply of a two dimensional or flat screen print of the beast's likeness applied to a stuffed block-shaped background. There is no multidimensional articulation of the head, trunk, legs or feet of the creature being portrayed.

In NYRL 856272, the stuffed toy turtle at issue was a fully configured representation in three dimensions which fit within the scope of the language of subheading 9503.41.1000, HTSUSA, so the merchandise is distinguishable from the instant merchandise.

We do not consider the instant stuffed article to be a toy representing an animal or creature within the scope of subheading 9503.41.1000, 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 registration 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 toy.

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 "beast," however, is not the type of article covered by the heading. The "beast" likeness is not designed as an article of bedding or similar furnishing, nor is it a cushion having the character of parts of seats.

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 beast pillow-like object is not covered by any more specific heading, it is classifiable in Heading 6307, HTSUSA.


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.


John Durant, Director

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