HQ 082601: Classification of a convertible doll comforter

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 082601

                                  October 17, 1988




          CLA-2 CO:R:C:G  082601  CMR  830630

          CATEGORY:  Classification

          TARIFF NO.:  9404.90.9020

          Ms. Judy Sheu
          International Connection Inc.
          172 East State Street
          Suite 306
          Columbus, Ohio  43215

          RE:  Classification of a convertible doll comforter

          Dear Ms. Sheu:

              This reply is in response to your letter of June 8, 1988,
          requesting a tariff classification for a baby comforter that can
          be folded up into a doll that looks like a bear.

          FACTS

              The submitted sample measures about 31 by 42 inches when
          open.  It has a nonwoven 100 percent polyester fill, and a fabric
          shell of 65 percent polyester and 35 percent cotton.  A fabric
          bear with stuffed ears and feet and outlined with appliqued lace
          appears on one side of the article when it is opened.  When
          folded up, the article takes the appearance of a bear with
          appliqued lace along the arms and legs.  The article will be
          imported from Taiwan and the People's Republic of China.

          ISSUE:

              Is the submitted sample classifiable as a comforter, as a
          toy, or as an article of textile not specifically provided for
          (nspf)?

          LAW AND ANALYSIS:

              In order for the submitted sample to be classifiable as a
          toy, it must be chiefly used for the amusement of children or
          adults.  Headnote 2, Subpart E, Part 5, Schedule 7, Tariff
          Schedules of the United States Annotated (TSUSA).  While the













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          article may provide some amusement to children when it is folded
          up into the appearance of a bear, we believe that it will be
          chiefly used in its open state as a comforter.  For this reason,
          it does not qualify for classification as a toy.

              Comforters fall within the definition of bedding set out in
          Headnote 2, Subpart B, Part 5, Schedule 3, TSUSA.  The relevant
          language of that headnote provides that "the term 'bedding' means
          . . . comforters and other articles, by whatever name known,
          chiefly used as bed furnishings."  Since the comforter will be
          chiefly used as such, it is classifiable in the appropriate
          provision for bedding in the TSUSA.

              The appliqued lace along the arms and legs, appliqued hearts
          on the arms, and appliqued bow on the body of the bear are con-
          sidered ornamentation for tariff purposes because they serve
          primarily as decoration.  United States v. Endicott Johnson
          Corp., 67 CCPA 47, 50, C.A.D. 1242, 617 F. 2d 278 (1980).

          HOLDING:

              The submitted article is properly classifiable in the provi-
          sion for other bedding, ornamented, other, item 363.2575, TSUSA,
          textile category 666.  The rate of duty is 22.7 percent ad
          valorem.

              Under the Harmonized Tariff Schedule of the United States
          (HTSUSA), the article is classifiable in the provision for
          articles of bedding . . ., other, quilts, eiderdowns and com-
          forters, of man-made fibers, subheading 9404.90.9020, HTSUSA,
          textile category 666.  The rate of duty is 14.5 percent ad
          valorem.  This classification represents the present position of
          the Customs Service.  If there are changes before the HTSUSA
          becomes effective, this advice may not continue to be applicable.
          Your sample will be returned under separate cover.


                                          Sincerely,



                                          John Durant, Director
                                          Commercial Rulings Division


















          6cc: Area Director, New York Seaport
          1cc: CITA
          1cc: Legal Reference Section
          1cc: Phil Robins