HQ 083063: Teddy Bear cloth pattern

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 083063

                                  November 8, 1989


          CLA-2 CO:R:C:G  083063 DRR

          CATEGORY: Classification

          TARIFF NO.: 6307.90.9050

          Terence W. Bolger
          B. Shackman & Co., Inc.
          85 Fifth Avenue
          New York, New York 10003

          RE: Teddy Bear cloth pattern

          Dear Mr. Bolger:

               This is in reference to your letter dated March 8, 1988,
          requesting the classification of a teddy bear cloth pattern
          under the Harmonized Tariff Schedule of the United States
          Annotated (HTSUSA).

          FACTS:

               The sample consists of a muslin cloth, rectangular in shape,
          measuring approximately 24 inches by 18 inches.  The cloth is
          imprinted with the front and rear images of a teddy bear and
          directions for cutting and assembly.  The pattern is designed to
          be cut, sewn and stuffed.  It will be approximately fourteen and
          a half inches in height when completed.  A copy of a catalog page
          showing the teddy bear and similar patterns for a cat and bunny
          was also submitted.

          ISSUE:

               Whether the teddy bear cloth pattern at issue is
          classifiable under subheading 6307.90.9050, HTSUSA.

          LAW AND ANALYSIS:

               Heading 6307, HTSUSA, provides for other made-up textile
          articles not specifically provided for.  The Explanatory Notes
          to the HTSUSA constitute the official interpretation of the
          tariff at the international level.  The Explanatory Notes to

















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          heading 6307 state that "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."
          Explanatory Note 7 to Section XI, HTSUSA, states in part that for
          the purposes of this section, the expression "made up" means cut
          other than into squares or rectangles.  Although this might on
          its face appear to exclude the cloth pattern from heading 6307,
          it has been made up in other ways, i.e., it is imprinted with the
          teddy bear pattern, cutting lines and instructions.  The size and
          shape have been predetermined and the piece of fabric is not
          likely to be used for anything other than a cushion or pillow.
          The item is cut into rectangles for ease of production and to
          allow the purchaser to finish the teddy bear as a hand craft
          project.

          HOLDING:

               The teddy bear cloth pattern at issue is classifiable under
          subheading 6307.90.9050, HTSUSA, as other made up articles of
          textile, with a duty rate of 7 percent ad valorem.

                                        Sincerely,




                                        John Durant, Director
                                        Commercial Rulings Division
































          6 cc: A.D.,N.Y. Seaport
          D. Rimmer library/peh
          084858