HQ 083292: Plush Animal Heads

Native CBP ruling rendition. Applicability is fact-specific; modification/revocation relationships and original publisher date are retained. Publisher sentinel year0001 means unknown date, not a historical legal adoption.

	HQ 083292

	September 19, 1989

 CLA2 CO:R:C:G 083292 CRS

 CATEGORY:  Classification

 TARIFF NO.:  6304.91.0040

 Mr. Peter A. Flihan III
 PAF Sales Inc., Design & Marketing
 Scarborough Manor
 Box 307 Apt. 7H1
 Scarborough, NY 10510

 RE:  Plush Animal Heads

 Dear Mr. Flihan:

This is in response to your letter of November 17, 1988,  wherein you requested a ruling under the Harmonized Tariff  Schedule of the United States Annotated (HTSUSA) concerning the  classification of six plush representations of traditional trophy  heads.

 FACTS:

The articles in question are stuffed representations of  traditional wallmounted trophy heads.  They include lion, tiger,  bear, moose, rhinoceros and elephant "trophy heads."  The heads  are manufactured from knit pile fabric of 100 percent manmade  fibers stuffed with manmade nonwoven fiber fill.  A backboard  contained within the head allows the articles to be hung flat  against a wall.

 ISSUE:

 Whether the trophy heads are classifiable as toys in Heading  9503 or as other furnishing articles in Heading 6304 of the  HTSUSA?

 LAW AND ANALYSIS:

 The General Rules of Interpretation (GRI's) govern  classification under the HTSUSA.  GRI 1 provides that the  classification of articles is to be determined according to the  terms of the headings and any relevant sections or chapter notes.   At first glance it might seem that the "trophy heads" could  be classified under heading 9503, HTSUSA, specifically under the
 provision for stuffed animals in subheading 9503.41.10, HTSUSA.
 

Nevertheless, as noted above the heads are designed as decorative  articles to be mounted or hung on a wall.  Additional U.S. Rule  of Interpretation 1(a) provides that a classification controlled
 by use (other than actual use) should be determined in accordance  with an article's principal use in the United States immediately  prior to the date of importation.  The fact that the "trophy
 heads" can be hung on a wall suggests that they are not  principally used as toys, but rather as articles to adorn or  furnish a dwelling.  The "trophy heads" therefore cannot be
 considered toys for tariff purposes.

  Chapter 63 of the HTSUSA covers other made up textile  articles; heading 6304 applies to other furnishing articles.  Although there is no general, allinclusive definition of  furnishings, they are used among other purposes to ornament the  home.  Since the "trophy heads" are designed to decorate in  either a comic or serious vein they should be included within the  general category of furnishings.

HOLDING:

  	The articles in question are classifiable under the  provision for other furnishing articles, knitted or crocheted, of  manmade fibers, subheading 6304.91.0040, HTSUSA, textile
 category 666, and are subject to a rate of duty of 11.5 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, you should contact your local
 Customs office prior to importation to determine the current  status of any import restraints and requirements.

 	The designated textile and apparel category may be  subdivided into parts.  Is so, visa and quota requirements  applicable to the subject merchandise may be affected.  Since  part categories are the result of international bilateral  agreements which are subject to frequent renegotiations and  changes, to obtain the most current information available, we  suggest that you check, close to the time of shipment, the Status  Report On Current Import Quotas (Restraint Levels), an internal  issuance of the U.S. Customs Service, which is available for  inspection at your local Customs office.

                						Sincerely

                						John Durant, Director
                						Commercial Rulings Division