The tariff classification of "Pillow Brights" from China.
Issued March 24, 1993 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6307.90.9986
Headings: 6307
Product description
The samples are identical except for the depictions on the surface. One shows "Mickey Mouse" driving a car. The other shows "Mickey and Minnie Mouse" riding a motorcycle. Both contain a battery- operated light that is permanently housed at the front of each article. The samples are being returned as requested.
CBP rationale
The applicable subheading for the "Pillow Brights" will be 6307.90.9986, Harmonized Tariff Schedule of the United States (HTS), which provides for other made up articles.
Full text
NY 883688 MARCH 24 1993 CLA-2-63:S:N:N6:345 883688 CATEGORY: Classification TARIFF NO.: 6307.90.9986 Mr. Jack Ritterman Business Manager Springs Industries, Inc. Performance Products Division 787 Seventh Avenue New York, NY 10009 RE: The tariff classification of "Pillow Brights" from China. Dear Mr. Ritterman: In your letter dated March 9, 1993, you requested a tariff classification ruling. The samples submitted are "Pillow Brights" made of 65 percent polyester and 35 percent cotton woven fabric. The samples are identical except for the depictions on the surface. One shows "Mickey Mouse" driving a car. The other shows "Mickey and Minnie Mouse" riding a motorcycle. Both contain a battery- operated light that is permanently housed at the front of each article. The samples are being returned as requested. You believe that the article should be classifiable under subheading 9503.90.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for other toys; reduced-size ("scale") models and similar recreational models, working or not; puzzles of all kinds; and accessories thereof: Other: Other: Other toys (except models), not having a spring mechanism. The items are not toys. Although they have an amusing motif - a Disney character - they are merely decorative type pillows. The presence of a functional flashlight does not convert the items into toys. Therefore they are not classified in heading 9503. We further note the information contained in Walt Disney "Mickey and Minnie Mouse" copyright registration and recordation of that registration with the Customs Service. Your company is listed in this registration as authorized to use the copyrighted work only in conjunction with pillowbooks, bed tents and character pillows. Dolls and toys likenesses of the "Mickey and Minnie Mouse" are licensed by Disney to several other companies. Although not necessarily determinative of tariff classification, this copyright recordation is further evidence that the instant merchandise is not a toy. The applicable subheading for the "Pillow Brights" will be 6307.90.9986, Harmonized Tariff Schedule of the United States (HTS), which provides for other made up articles...Other: Other, other. The rate of duty will be 7 percent ad valorem. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport
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