The tariff classification of a "Head Rest Pillow" from China.

NY J82403 April 3, 2003 CLA-2-63:RR:NC:TA:351 J82403 CATEGORY: Classification TARIFF NO.: 6307.90.9889 Ms. Peggy S. Lewicki Naito Design Intl. Co. Ltd. 900 Livingston Avenue North Brunswick, NJ 08902 RE: The tariff classification of a “Head Rest Pillow” from China. Dear Ms. Lewicki: In your letter received by this office March 21, 2003, you requested a tariff classification ruling. The sample is being returned as requested. The sample submitted is a “Head Rest Pillow,” item number 863945-2. Although you describe it as a “Head Rest Pillow,” it is not capable of supporting the head and neck. It is constructed of 100 percent polyester woven brushed textile fabric stuffed with 100 percent polyester fiber filling and PVC pellets. Embroidered onto one side are the words “J Jang the Young Boss” and an embroidered figure of a person. The pillow measures approximately 11” x 7-1/2”. The applicable subheading for the “Head Rest Pillow” will be 6307.90.9889, Harmonized Tariff Schedule of the United States (HTS), 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 Mitchel Bayer at 646-733-3102. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division