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HQ 950694

January 16, 1992

CLA-2 CO:R:C:T 950694 SK


TARIFF NO.: 4905.10.0000

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

RE: Classification of unfinished printed globes; fabric globe; 4905, HTSUSA

Dear Mr. Roges:

This is in response to your inquiry of October 3, 1991, requesting classification of an unfinished printed globe referred to as "The Rand McNally Portrait of Endangered Species." Samples were submitted illustrating three stages of the manufacturing process.

Please note that a response to your inquiry regarding a duty allowance is forthcoming from our Headquarters Special Classification branch and will not be addressed in this ruling.


The submitted samples consist of the following:

1) two circular pieces of domestic (U.S.) fabric with color depictions of the continents, oceans of the world, and endangered species placed at appropriate locations;

2) an unstuffed globe where the two circular pieces described above have been tucked, sewn, clipped and turned;

3) the finished product which is a plush, spherical globe, filled with kapok and affixed with a booklet about endangered species.

The fabric is silk screen printed and cut into circular pieces in the United States. The circular pieces are then sent to Mexico where they are tucked, sewn, clipped and turned. The unstuffed globes are then returned to the United States where
they are filled with kapok, sewn shut, affixed with booklets and packaged. The unfinished globe has a sewn-in label which reads "Screen printed in USA ... Sewn in Mexico." The finished globe has a sewn-in label which reads "Made in USA."

The inquirer asserts that the principal use of the finished product will be for educational purposes.


What is the proper classification of the subject merchandise under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA)?


Classification of merchandise under the HTSUSA is in accordance with the General Rules of Interpretation (GRI's) taken in order. GRI 1 provides that classification shall be determined according to the terms of the headings and any relative section or chapter notes.

There are several possible headings under which classification of this article may be entertained. Heading 9503, HTSUSA, provides for, inter alia, toys. To be classifiable as a toy, an article must be inherently intended to provide amusement. Notwithstanding the subject merchandise's innovative choice of fabric and creative incorporation of endangered animals into its design, this article is not primarily intended for an individual's amusement. Rather, this article is intended to serve as an educational device, and the fact that it does so in an imaginative way does not make it a toy.

Another heading under which classification may be considered is 6307, HTSUSA, which covers other made-up textile articles. 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." The article at issue is more specifically provided for in heading 4905, HTSUSA, which covers, in pertinent part, globes and therefore classification is not proper under heading 6307, HTSUSA.

The EN to heading 4905, HTSUSA, require that globes under this heading be printed. This criterion has been met inasmuch as the globe clearly designates the names of the earth's oceans and
continents. The EN go on to include globes printed on cloth as within heading 4905, HTSUSA. Accordingly, classification of this article is provided for by heading 4905, HTSUSA; the subject merchandise is a globe and it contains printing.


The article at issue is classifiable under subheading 4905.10.0000, HTSUSA, which provides for maps and hydrographic or similar charts of all kinds, including atlases, wall maps, topographical plans and globes, printed: globes ... , dutiable at a rate of 5.3% 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, your client should contact its local Customs office prior to importing the merchandise to determine the current applicability of any import restraints or requirements.


John Durant, Director

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