The tariff classification of Plush Pillows from China

N034504 August 13, 2008 CLA-2-95:OT:RR:NC:2:224 CATEGORY: Classification TARIFF NO.: 9503.00.0080 Ms. Suzanne Lagay Kay Franco Manufacturing Company, Inc. 555 Prospect St. Metuchen, NJ 08840 RE: The tariff classification of Plush Pillows from China Dear Ms. Kay: In your letter dated July 28, 2008, you requested a tariff classification ruling. Two plush pillow samples were received with your inquiry. The first sample, “Kiss Butt,” item number 214860-A, is a 12” tall full-figured depiction of a rabbit with three-dimensional stuffed head, arms, feet and ears. The mouth makes a crinkling sound when pressed. The second sample, “Miss Sunshine”, item number 214906-A, is a stuffed plush three-dimensional representation of the character from the children’s book “Little Miss Sunshine.” It is the exact shape and likeness of the book character and measures 14” in diameter. The products will be sold in the bedding department of various mass merchants, but since both styles are shaped in the manner of toys to amuse, and are not designed to support the head and neck in the manner of pillows, they will be classified as toys. The applicable subheading for “Kiss Butt” and “Miss Sunshine” will be 9503.00.0080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Tricycles, scooters, pedal cars and similar wheeled toys…dolls, other toys…puzzles of all kinds; parts and accessories thereof…Other.” The rate of duty will be free. 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/. Importations of this product may be subject to the provisions of Section 133 of the Customs Regulations if they copy or simulate a registered trademark, trade name or copyright recorded with U.S. Customs and Border Protection. If you are an authorized importer of the product we recommend notifying your local CBP office prior to importation. 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 James Forkan at 646-733-3025. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division