The tariff classification of a plush stuffed pillow from China.

N306312 October 18, 2019 CLA-2-94:OT:RR:NC:N4:463 CATEGORY: Classification TARIFF NO.: 9404.90.2000; 9903.88.15 Laty Chaykeo International Trade Analyst Ascena Retail Group, Inc. 112 Heritage Pataskala, OH 43062 RE: The tariff classification of a plush stuffed pillow from China. Dear Ms. Chaykeo: In your letter dated September 10, 2019, you requested a tariff classification ruling. A sample and descriptive literature were submitted. Per the information submitted, the pillow is part of a merchandise line of stuffed pillows depicting various animals (cat, panda, fox, etc.) referred to as squishmallows. The cheetah squishmallow is an asymmetrical, oval, plush pillow in the likeness of a forward-facing, cheetah with black applique eyes, an off-white applique belly and an off-white applique snout with a black embroidered nose and mouth. A cheetah-print fabric covers all surfaces, including the ears extending from either side of the “head” and the tail, sewn onto the back. The squishmallow measures approximately 18” x 17” x 4” (H x W x D at its deepest) and is stuffed with a polyester fiberfill. We note that the squishmallow has neither arms nor legs, and the head and torso form one body part. The company website says that squishmallows offer comfort, support and warmth as couch companions, pillow pals, bedtime buddies and travel teammates. You cite rulings N296006 and N250031 and contend that the squishmallow is a pillow classified in 9404, Harmonized Tariff Schedule of the United States (HTSUS), and not as a toy classifiable in 9503. This ruling is informed by H161002, N296006 and N250031 and is in agreement with your position. We note that in contrast with the goods in H161002, the squishmallow has neither arms nor legs, and the head and torso form only one body part. We note that the squishmallow is closer in appearance and construction to the articles in N296006 and N250031. The applicable subheading for the subject squishmallow will be 9404.90.2000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Mattress supports; articles of bedding and similar furnishing (for example, mattresses, quilts, eiderdowns, cushions, pouffes and pillows) fitted with springs or stuffed or internally fitted with any material or of cellular rubber or plastics, whether or not covered: Other: Pillows, cushions and similar furnishings: Other.” The rate of duty will be 6% ad valorem. Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 9404.90.2000, HTSUS, unless specifically excluded, are subject to an additional 15 percent ad valorem rate of duty.  At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.15, in addition to subheading 9404.90.2000, HTSUS, listed above. The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading.  For background information regarding the Section 301 trade remedy, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china, respectively. 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 Seth Mazze at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division