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E80007 E8 Ruling Active

The tariff classification of a "Musical Pillow Ornament" from China.

Issued April 9, 1999 by U.S. Customs and Border Protection.

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E8 E80007 (April 9, 1999)

Tariff classification

HTS codes: 9505.10.2500

Headings: 9505

Product description

The submitted sample is a musical hanging Christmas tree ornament in the shape of a pillow that measures approximately 6-inches x 4-inches. Your letter states that the outer surface of the pillow is 100 percent acetate satin on the front and 100 percent cotton velvet on the back. The front side of the pillow is decorated with a silk-screened image of an angel with a cherub. The pillow has a fabric loop on top for hanging from a Christmas tree and a fabric tassel hanging from the bottom. A musical chip inside the pillow will play “Hark! The Herald Angels Sing” when pressed. Your enclosed draft marketing literature layout indicates that the pillow will be marketed and sold as a Christmas ornament to be hung from a Christmas tree. Your sample and draft marketing layout is being returned upon your request.

CBP rationale

The applicable subheading for the “Musical Pillow Ornament” will be 9505.10.2500, Harmonized Tariff Schedule of the United States (HTS), which provides for festive.

Full text

NY E80007 April 9, 1999 CLA-2-95:RR:NC:SP:222: E80007 CATEGORY: Classification TARIFF NO.: 9505.10.2500 Mr. Arlen T. Epstein Tompkins & Davidson, LLP One Astor Plaza 1515 Broadway New York, NY 10036-8901 RE: The tariff classification of a “Musical Pillow Ornament” from China. Dear Mr. Epstein: In your letter dated March 29, 1999, on behalf of your client, Avon Products Inc., you requested a tariff classification ruling. The submitted sample is a musical hanging Christmas tree ornament in the shape of a pillow that measures approximately 6-inches x 4-inches. Your letter states that the outer surface of the pillow is 100 percent acetate satin on the front and 100 percent cotton velvet on the back. The front side of the pillow is decorated with a silk-screened image of an angel with a cherub. The pillow has a fabric loop on top for hanging from a Christmas tree and a fabric tassel hanging from the bottom. A musical chip inside the pillow will play “Hark! The Herald Angels Sing” when pressed. Your enclosed draft marketing literature layout indicates that the pillow will be marketed and sold as a Christmas ornament to be hung from a Christmas tree. Your sample and draft marketing layout is being returned upon your request. The applicable subheading for the “Musical Pillow Ornament” will be 9505.10.2500, Harmonized Tariff Schedule of the United States (HTS), which provides for festive...articles for Christmas festivities and parts and accessories thereof: Christmas ornaments: other: other. The rate of duty will be Free. 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 Masterson at 212-637-7090. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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