The tariff classification of tablet pillow from China

N304061 May 21, 2019 CLA-2-63:OT:RR:NC:N3:351 CATEGORY: Classification TARIFF NO.: 6307.90.9889 Simon Slyper Amscan Inc. 80 Grasslands Road Elmsford NY 10523 RE: The tariff classification of tablet pillow from China Dear Mr. Slyper: In your letter dated April 23, 2019, you requested a tariff classification ruling. You have submitted a sample with your request, which will be returned. Tablet Pillow™ is described as the lovable lap pet for your tablet. The Tablet Pillow is constructed of knit pile fabric, fiberfill and foam beads. It has a three dimensional plush animal head and three dimensional feet sewn onto the knit pile fabric. The head features antennae, embroidered eyes and mouth, and is designed to resemble a happy bee. The tablet measures 17 ½ "x 8" with a pocket created along the length to hold an electronic tablet. You suggest that the Tablet Pillow is classifiable under subheading 8473.30.5100, Harmonized Tariff Schedule of the United States (HTSUS) which provides for Parts and accessories (other than covers, carrying cases and the like) suitable for use solely or principally with machines of headings 8469 to 8472; parts and accessories of the machines of heading 8471; not incorporating a cathode ray tube; other. However, the tablet pillow is neither a part nor an accessory of ADP, (see United States (US) vs. Willoughby, US vs. Pompeo, and US vs. Rollerblade). You also suggest that the tablet pillow is classifiable under subheading 9503.00.0073, 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.” We disagree. Tablet Pillows are not considered to be toys principally designed for amusement. Any amusement this item may provide is incidental to the utilitarian purpose as a tablet holder. Since there is no specific provision that would classify the Tablet Pillow, and it is made up from textile fabrics and assembled by sewing, it thereby meets the definition of a “made up” textile article as noted in Section XI, Note 7. In this regard, classification is under heading 6307. The applicable subheading for the Tablet Pillow™ will be 6307.90.9889, HTSUS, which provides for other made up textile articles, other. The rate of duty will be 7 percent 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 the 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 Adleasia Lonesome via email at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division