Classification of certain life-sized display animals

HQ H071739 December 18, 2009 CLA-2 OT:RR:CTF:TCM  H071739 CkG Category: Classification Tariff No.: 6307.90.98 Mr. Walter Wilkett Sr. Regulatory Specialist Fed Ex Trade Networks 1050 B St. PO Box 1738 Blaine, Washington 98230 Re: Classification of certain life-sized display animals Dear Mr. Wilkett, This is in response to your request of July 16, 2009, issued on behalf of The Stuffed Animal House, Ltd., for a binding ruling on the tariff classification under the Harmonized Tariff Schedule of the United States (HTSUS) of certain life-sized display animals. FACTS: The instant ruling request concerns various life-sized animal displays constructed of polyethylene and polyurethane foam glued to a wooden and/or metal frame, filled out by polyester/dacron stuffing with patterned, fake fur/fabric fastened to the body. The noses are carved from LD 45 foam and are painted and glued to the polyethylene structure. LD 45 is also used for the ears, to help hold their shape. Spraypaint, markers and trimming of the fur combined with soft sculpting provide the finishing touches on the displays. None of the materials used to make the displays are derived from actual animals. The displays are to be used in stores and businesses and will be representative of wildlife found in the region where the store is located. ISSUE: The proper classification under the HTSUS of the instant merchandise. LAW AND ANALYSIS: Merchandise is classifiable under the Harmonized Tariff Schedule of the United States (HTSUS) in accordance with the General Rules of Interpretation (GRIs). GRI 1 provides that classification shall be determined according to the terms of the headings and any relative section or chapter notes and, provided such headings or notes do not otherwise require, according to the remaining GRIs 2 through 6. The HTSUS provision under consideration is as follows: 6307: Other made up articles, including dress patterns: 6307.90: Other: Other: 6307.90.98: Other . . . . . . . * * * * * The Explanatory Notes (EN) to the Harmonized Commodity Description and Coding System represent the official interpretation of the tariff at the international level. While neither legally binding nor dispositive, the ENs provide a commentary on the scope of each heading of the HTSUS and are generally indicative of the proper interpretation of these headings. See T.D. 89-80, 54 Fed. Reg. 35127, 35128 (August 23, 1989). EN 63.07 provides, in pertinent part, as follows: 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. * * * * * Because the animal displays are composite goods consisting of wood, metal, foam and textile and are not described in their entirety by any HTSUS provision, their classification is governed by GRI 3(b). GRI 3(b) provides that composite goods consisting of different materials or made up of different components, shall be classified as if they consisted of the material or component which gives them their essential character. The “essential character” of an article is “that which is indispensable to the structure, core or condition of the article, i.e., what it is.” Structural Industries v. United States, 360 F. Supp. 2d 1330, 1336 (Ct. Int’l Trade 2005). EN VIII to GRI 3(b) explains that "[t]he factor which determines essential character will vary as between different kinds of goods. It may, for example, be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of the constituent material in relation to the use of the goods." Recent court decisions on the essential character for GRI 3(b) purposes have looked primarily to the role of the constituent material in relation to the use of the goods. See Structural Industries, 360 F. Supp. 2d 1330; Conair Corp. v. United States, 29 C.I.T. 888 (2005); Home Depot USA, Inc. v. United States, 427 F. Supp. 2d 1278 (Ct. Int’l Trade 2006), aff’d 491 F.3d 1334 (Fed. Cir. 2007). In the instant case, the essential character of each display is imparted by the fur/fabric pieces fitted against the foam body. The patterned fur imbues the Display Animals with the realistic, lifelike appearance which constitutes their primary appeal. The textile covering thus contributes the most to the overall use of the goods as store displays. Because the display animals are textile articles pursuant to GRI 3(b) and are not specifically provided for elsewhere in the tariff, they are classified in heading 6307, HTSUS, as “other made up articles.” See EN 63.07. HOLDING: The life-sized display animals are classified in heading 6307, HTSUS, specifically in subheading 6307.90.98, HTSUS, which provides for “other made up articles, including dress patterns: Other: Other: Other.” The 2009 column one general rate of duty is 7%. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. A copy of this ruling letter should be attached to the entry documents filed at the time the goods are entered. If the documents have been filed without a copy, this ruling should be brought to the attention of the CBP officer handling the transaction. Sincerely, Gail A. Hamill, Chief Tariff Classification and Marking Branch