XTC Products, Inc. v. United States (771 F. Supp. 401, 1991)

OPINION

TSOUCALAS, Judge:

Plaintiff, XTC Products, Inc., (“XTC”) brings this action to challenge the classification by the United States Customs Service (“Customs”) of its imported product under item 389.62 of the Tariff Schedules of the United States (“TSUS”), as a textile article not specifically provided for. Plaintiff seeks classification of the product, known as “Hugg-A-Planet,” under item 273.30, TSUS, as a printed globe.

BACKGROUND

Plaintiff was the importer of record of the subject merchandise, which entered the United States from South Korea in 1986. The merchandise as imported is a textile material with a map of the world printed upon it, and constructed so that when it is stuffed with polyurethane, it takes on a spherical shape. Customs classified the Hugg-A-Planet “skins” under a basket provision of the TSUS for miscellaneous textile products. Specifically, Customs classified the articles under section 389.62, TSUS, which reads as follows:

Articles not specially provided for, of textile materials: Other articles, not ornamented:

Of man-made fibers:

Other:

Other:

This section carries a duty of 4