The tariff classification of a mini pillow with a sound chip, from China

N237191 February 1, 2013 CLA-2-63:OT:RR:NC:TA:351 CATEGORY: Classification TARIFF NO.: 6307.90.9889 Ms. Robin West Dollar Tree Stores, Incorporated 500 Volvo Parkway Chesapeake, VA 23320 RE: The tariff classification of a mini pillow with a sound chip, from China Dear Ms. West: In your letter dated January 7, 2013, you requested a tariff classification ruling. You submitted a mini pillow made of woven textile fabric and stuffed with polyester. The pillow measures 8” x 6” and is embroidered with the words, “Now I lay me down to sleep.” The pillow has a musical sound chip sewn into the upper left corner. When the chip is pressed it plays the poem, “Children’s Christian Prayer.” It is not a pillow that is capable of supporting the head and neck, but is decorative. The applicable subheading for the will be 6307.90.9889, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for other made up textile articles, other. The rate of duty will be 7% ad valorem. 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 sample will be returned as requested. 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, Thomas J. Russo Director National Commodity Specialist Division