The tariff classification of pillows and toys from China

N151215 March 28, 2011 CLA-2-94:OT:RR:NC:N3:349 CATEGORY: Classification TARIFF NO.: 9404.90.2000; 9503.00.0083 Ms. Suzanne Lagay Kay Franco Manufacturing Co., Inc. 555 Prospect Street Metuchen, NJ 08840-2293 RE: The tariff classification of pillows and toys from China Dear Ms. Kay: In your letter dated February 25, 2011 you requested a classification ruling. The submitted samples are a Mario Square Pillow, Tiger Pillow, Mario Doll/Pillow and Princess. The outer shell of the Mario Square Pillow and Tiger Pillow is made from 100 percent polyester knit pile fabric. It is stuffed with polyester filling. The Mario Square Pillow measures approximately 15 x 20 inches. A stuffed head resembling the Mario character is attached at one side. The front and back of the pillow features appliqués depicting the body of the Mario character. The Tiger Pillow measures approximately 20 x 12 inches. A stuffed head resembling a tiger is attached to one side and a tail on the other side. Both pillows contain a hook and loop strap allowing the pillows to be folded in half and secured. The appearance of these items more closely resembles full functioning pillows which are sufficient in size and stuffing to be capable of providing support. The full bodied Mario Doll/Pillow measures 20 x 10 inches. It is made from 100 percent polyester knit pile fabric stuffed with polyester filling. The full bodied Mario Doll/Pillow has a zipper on its back that when unzipped it contains a rectangular piece of fabric. This fabric can be pulled out then stuffed with the full figured Mario converting the toy into a pillow. The full bodied Princess measures 25 x 14 inches. The front is made from 100 percent polyester woven and knit fabrics. The back is made from a 100 percent knit polyester fabric. It is stuffed with polyester filling. The back of the princess features metal snaps. When the snaps are closed they form a skirt creating the full figured princess. The applicable subheading for the Mario Square and Tiger pillows will be 9404.90.2000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for mattress supports; articles of bedding and similar furnishing (for example, mattresses, quilts, eiderdowns, cushions, pouffes and pillows) fitted with springs or stuffed or internally fitted with any material or of cellular rubber or plastics, whether or not covered: other: pillows, cushions and similar furnishings: other. The duty rate will be 6 percent ad valorem. The applicable subheading for the Mario Doll/Pillow and Princess are 9503.00.0083, HTSUS, which provides for tricycles, scooters, pedal cars and similar wheeled toys…dolls, other toys…puzzles of all kinds; parts and accessories thereof…other: labeled for use by persons 3 to 12 years of age. 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/. 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 John Hansen at (646) 733-3043. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division