The tariff classification of an animal character 2-in-1 travel pillow from China.

N299749 August 30, 2018 CLA-2-39:OT:RR:NC:N4:424 CATEGORY: Classification TARIFF NO.: 9503.00.0071 Ms. Emily Moody Animal Adventure 1114 South 5th Street Hopkins, MN 55343 RE: The tariff classification of an animal character 2-in-1 travel pillow from China. Dear Ms. Moody: In your letter dated August 3, 2018, you requested a tariff classification ruling on the Popovers 2-in-1 Reversible Plush Buddy & Travel Pillow. A sample and descriptive literature was received with your request. The item under consideration is identified as the Popovers 2-in-1 Reversible Plush Buddy & Travel Pillow, item # 59056. The article is composed of a combination of soft plush and velour fabrics and polystyrene beads that easily transform from a plush animal figure into a child sized U-shaped travel pillow. As shown in your submission, this item is available in a variety of colors and seven different animal characters such as a fox, a horse, a unicorn, or a raccoon. All of the plush animal characters measure approximately 13 inches long by 8.5 inches wide and 6 inches tall and feature a sturdy plastic zipper on their underside. To transform the plush animal character into the travel pillow you unzip the closure and flip the animal over to pull out the travel pillow layer and transfer the polystyrene beads into the pillow material. The empty animal character layer is then placed in the back of the neck pillow and zipped in. The child sized travel neck pillow measures approximately 12 inches across and features a loop with a snap closure that can easily be secured to travel gear. Based on the information provided, the animal character 2-in-1 travel pillow is surface washable and designed for everyday use, including travel and playtime for children. The plush animal character is principally designed for the amusement of children 18 months of age and older. In your request, you suggest the Popovers 2-in-1 Reversible Plush Buddy & Travel Pillow could potentially be classified under two tariff subheadings, specifically, 9503.00.0090, Harmonized Tariff Schedule of the United States (HTSUS) and 9404.90.2000, HTSUS. General Rule of Interpretation (GRI) 1, HTSUS, states in part that for legal purposes, classification shall be determined according to the terms of the headings, any relative section or chapter notes and, unless otherwise required, according to the remaining GRI’s taken in order. Goods that are, prima facie, classifiable under two or more headings, are classifiable in accordance with GRI 3. GRI 3(a) states that the heading which provides the most specific description shall be preferred to headings providing a more general description. However, when two or more headings refer to part only of the items in a composite good, those headings are to be regarded as equally specific in relation to the goods, even if one of them gives a more complete or precise description of the good. As such, they are regarded as equally specific and classification of the composite good is to be determined by GRI 3(b) or GRI 3(c) taken in the appropriate order in which they are set out in GRI 3. GRI 3(b) states in part that composite goods, which cannot be classified by reference to GRI 3(a), are to be classified as if they consisted of the component which gives them their essential character. GRI 3(c) provides that when goods cannot be classified by reference to GRI 3(a) or 3(b), they are to be classified in the heading that occurs last in numerical order among the competing headings which equally merit consideration. Inasmuch as no essential character can be determined, GRI 3(b) does not apply. After examining the animal character 2-in-1 travel pillow and the descriptive literature provided, this office is of the opinion that the item is a composite good and that the plush animal figure and the travel pillow merit equal consideration. Heading 9503 occurs last in numerical order in comparison to the pillow, GRI 3(c) noted. The applicable subheading for the Popovers 2-in-1 Reversible Plush Buddy & Travel Pillow will be 9503.00.0071, 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: Under 3 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 https://hts.usitc.gov/current. 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 Roseanne Murphy at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division