The tariff classification of a portable bed and bunting for a stuffed animal and a small infant pillow from China

NY C80758 November 3, 1997 CLA-2-95:RR:NC:SP:225 C80758 CATEGORY: Classification TARIFF NO.: 9503.90.0045; 6307.90.9989 Mr. Richard Tomasek Phoenix Freight Services Ltd. 712 N. Central Ave. Wood Dale, IL 60191-1263 RE: The tariff classification of a portable bed and bunting for a stuffed animal and a small infant pillow from China Dear Mr. Tomasek: In your undated letter, received in this office on October 14, 1997, you requested a tariff classification ruling on behalf of your client, North American Bear Co. Two samples were submitted with your inquiry. The first article is called a "21" Baby Bear Basket/Bunting" - item #NA98. This article consists of a textile portable bed, hereafter referred to as a "basket", and bunting designed specifically to accomodate a 21" stuffed bear. The open "basket" is composed of felt material with two fabric handles. It has an oval shape and measures 18 inches in length by 12 3/4 inches in width by 5 1/2 inches in depth. Inside the "basket", two ribbon strips are sewn along opposite side seams for attachment of the fabric bunting. The bunting has a semi oval construction with two ribbons sewn at either side. It measures 15 1/2 inches long and 12 inches wide. The bunting is tied, via the ribbons, to the interior of the basket. As the items are adapted one to the other, are intended to be used together, and are imported and sold as a set, they are considered a set for classification purposes. The essential character of this toy set is imparted by the textile "basket" which is constructed to serve as a portable bed for the stuffed bear. The applicable subheading for item #NA98 "21" Baby Bear Basket/Bunting" will be 9503.90.0045, Harmonized Tariff Schedule of the United States (HTS), which provides for other toys: other: other toys and models. The rate of duty will be free. The item referred to as a "Cat Pillow" is said to be designed and sold for infant use. The stuffed pillow depicts the head of a cat and is covered in a waffle knit fabric. It's oval shape measures approximately 7 1/2 by 9 1/2 inches. A nose, mouth and whiskers are embroidered on the face while round eyes are formed by two felt pieces stitched on. Ears and a fabric bow are sewn to the top of the head. You have suggested that the pillow be classified in heading 9404.90.2000. However, this pillow is too small to be considered an article of bedding or similar furnishings and must be classified elsewhere. The applicable subheading for the small "Cat Pillow" will be 6307.90.9989, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for other made up articles...other. The rate of duty will be 7 percent ad valorem. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Alice J. Wong at 212-466-5538. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division