The tariff classification of a stuffed animal character 2-in-1 neck pillow from China.

N332741 May 12, 2023 CLA-2-39:OT:RR:NC:N4:424 CATEGORY: Classification TARIFF NO.: 9503.00.0073 Ms. Kathy Trotta CONAIR® LLC 50 Millstone Road, Building 100, Suite 200 East Windsor, NJ 08520 RE:      The tariff classification of a stuffed animal character 2-in-1 neck pillow from China. Dear Ms. Trotta: In your letter submitted May 4, 2023, you requested a tariff classification ruling. A photo and a description of the Conair TravelSmart® item #TSDOG1, Dog Stuffed Animal/Neck Pillow, were received with your inquiry. The item under consideration is identified as the Conair TravelSmart® item #TSDOG1, Dog Stuffed Animal/Neck Pillow.  The article is composed of a combination of soft polyester fabric and polystyrene beads that easily transform from a plush animal figure into a child sized U-shaped travel pillow.  The plush stuffed animal measures approximately 14 inches long by 8 inches wide and features a plastic zipper on its 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 14 inches across and 4 inches thick.  Based on the information provided, the animal character travel pillow is designed for everyday use, including travel and playtime for children.  The plush animal character is principally designed for the amusement of children 5 years of age and older.   The Explanatory Notes (EN) to the Harmonized Tariff Schedule of the United States (HTSUS), constitute the official interpretation of the tariff at the international level.  EN XII to General Rule of Interpretation (GRI) 3(c) provides in part: “when goods cannot be classified by reference to Rule 3(a) specific description or 3(b) essential character, they are to be classified in the heading which occurs last in numerical order among those which equally merit consideration in determining their classification.” The applicable subheading for the Conair TravelSmart® item #TSDOG1, Dog Stuffed Animal/Neck Pillow, will be 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.”  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 at https://hts.usitc.gov/current This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Roseanne Murphy at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division