HQ 083823: Classification of a bedrest shell under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA)

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 083823

                           April 7, 1989

CLA-2 CO:R:C:G  083823  CMR  836318

CATEGORY: Classification

TARIFF NO: 6307.90.9030

Mr. Marcos Chang
New Harbor Enterprises, Inc.
Ten Penn Center
Suite #628-632
Philadelphia, Pennsylvania  19103

RE: Classification of a bedrest shell under the Harmonized Tariff 
    Schedule of the United States Annotated (HTSUSA)

Dear Mr. Chang:

     This ruling is in response to your letter of January 27, 1989,
requesting the classification of a bedrest shell from Thailand.  We
received a sample with the request.

FACTS:

     The submitted sample is a bedrest shell.  The shell is made
from 65 percent polyester and 35 percent cotton woven fabric. The
bedrest is designed as a caricature of a cat.  It has ears and arms
which have 100 percent polyester fillings.  Additionally, an 
applique face and applique stripes appear on a large front section
to represent the cat's face.  A ruffle is sewn on the front to
represent a skirt.  The body and legs are unstuffed.

ISSUE:

     Is the submitted bedrest shell classifiable as a toy,
furnishing, or other made up article under the HTSUSA?

LAW AND ANALYSIS:

     According to the Harmonized Commodity Description and Coding
System Explanatory Notes, the official interpretation of the
Harmonized System at the international level, Chapter 95 of the
HTSUSA "covers toys of all kinds whether designed for the amusement
of children or adults."  The phrase "designed for the amusement of"
is generally understood to indicate that the use of the article
will be a factor when classification as a toy is being considered.  -2-


     Additional U.S. Rule of Interpretation 1(a), HTSUSA, provides
that absent language to the contrary:

          a tariff classification controlled by use (other than
          actual use) is to be determined in accordance with the
          use in the United States at, or immediately prior to, the
          date of importation, of goods of that class or kind to
          which the imported goods belong, and the controlling use
          is the principal use.

Therefore, in order to be classified as a toy, the bedrest would
need to be principally used for amusement.  Customs does not
believe that that is its principal use.

     The bedrest, while perhaps having amusement value to some, is
primarily designed to provide body support.  Additionally, it may
be used as an article of decoration.

     Classification in Chapter 94 under subheading 9404.90.2000,
HTSUSA, as an article of bedding has been suggested by the
importer.  Classification under this heading requires that articles
of bedding and similar furnishings be fitted with springs or
stuffed or internally fitted with a material or cellular rubber or
plastics.  While the unstuffed bedrest shell may, by virtue of GRI
2(a), be considered an unfinished bedrest, it lacks the stuffing
required for inclusion within this heading.

     Classification under subheading 6304.93.0000, HTSUSA, which
provides for other furnishing articles, has been suggested as an
alternative to subheading 9404.90.2000, HTSUSA.  However, the
unstuffed bedrest shell cannot be classified in this provision as
an unfinished bedrest because it would not be classifiable under
this heading if it were finished.

     Accordingly, the woven polyester/cotton bedrest shell is
classifiable as an other made up article under heading 6307,
HTSUSA. 

HOLDING:

     The bedrest shell is properly classifiable under the provision
for other made up articles, subheading 6307.90.9030, HTSUSA,
dutiable at 7 percent ad valorem.  There are currently no textile
restraints applicable to this merchandise.
                                -3-


     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 of this merchandise to
determine the current status of any import restraints or
requirements.

                               Sincerely,




                               John Durant, Director