The tariff classification of a plush Hello Kitty® from China

N253842 June 25, 2014 CLA-2-63:OT:RR:NC:N3:351 CATEGORY: Classification TARIFF NO.: 6307.90.9889 Ms. Suzanne Lagay Kay Franco Manufacturing Co., Inc.555 Prospect St. Metuchen, NJ 08840 RE:     The tariff classification of a plush Hello Kitty® from China Dear Ms. Kay: In your letter dated May 21, 2014, you requested a tariff classification ruling. You submitted a sample of an item you call the Hello Kitty Sprinkle Fun scented yellow pillow (style PC895T). (We note that it is not a pillow for tariff purposes as it is not specifically intended to support the head and neck.) It is a stuffed, plush Hello Kitty figure standing in what appears to be a cupcake; the kitty appears from the chest up, with arms extended over its head. It is constructed of 100% polyester fabric and is stuffed with 100% polyester fibers. It measures 15” tall x 9” across x 4” front-to-back. You state that a “chemical will be applied so that the pillow will have a sweet scent.” The applicable subheading for style PC895T 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. 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 [email protected]. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division