The tariff classification of a “Get Me Out Pillow” from China

N181659 September 15, 2011 CLA-2-95:OT:RR:NC:N4:424 CATEGORY: Classification TARIFF NO.: 9503.00.0073 Mr. Max O. Fernandez FWI Corporation 5777 West Century Boulevard Suite 1455 Los Angeles, CA 90045 RE: The tariff classification of a “Get Me Out Pillow” from China Dear Mr. Fernandez: In your letter dated August 19, 2011, you requested a tariff classification ruling on behalf of Amrapur Overseas Inc. A sample of the “Get Me Out Pillow” was received with your inquiry. The product is a combination stuffed toy dog measuring approximately 16” long and a rectangular pillow that measures 10” wide x 12” long. Once a zippered closure on the pillow is opened and turned inside out, the partially stuffed pillow becomes the stuffing that fills a three-dimensional depiction of a dog. The item is constructed in a pink plush fabric and the pillow is embroidered with the word “Meow!” on its front. The “Get Me Out Pillow” is designed for children three years of age and up. The “Get Me Out Pillow” is considered a composite good, consisting of a stuffed toy dog and a pillow component. Since no essential character can be determined, both items will be classified according to GRI 3(c) which states that when goods cannot be classified by reference to either GRI 3(a) or 3(b), they will be classified under the heading which occurs last in numerical order among those which equally merit consideration. Therefore, being that heading 9503 appears after heading 9404, it will be classified as a toy. The applicable subheading for the “Get Me Out Pillow” will be 9503.00.0073, 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… ‘Children’s products’ as defined in 15 U.S.C. § 2052: Other: Labeled or determined by importer as intended 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/. The marking statute, section 304, Tariff Act of 1930, as amended (19 U.S.C. 1304), provides that, unless excepted, every article of foreign origin (or its container) imported into the U.S. shall be marked in a conspicuous place as legibly, indelibly and permanently as the nature of the article (or its container) will permit, in such a manner as to indicate to the ultimate purchaser in the U.S. the English name of the country of origin of the article. Please ensure that these requirements are satisfied. 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