The tariff classification of a pillow-like article in the form of a ribbon bow with a detachable plushie from China

N356660
December 18, 2025
CLA-2-63:OT:RR:NC:N3 351
CATEGORY: Classification
TARIFF NO.: 6307.90.9891
Ms. Donna Huggins Franco Manufacturing Co., Inc. 555 Prospect Street Metuchen, NJ 08840 RE: The tariff classification of a pillow-like article in the form of a ribbon bow with a detachable plushie from China Dear Ms. Huggins: In your letter dated December 1, 2025, you requested a tariff classification ruling. A sample of the product was provided to this office and will be returned as per your request. The sample, described as a “Detachable Mini Cuddle Pillow with Bow Pillow Set,” consists of a pillow-like article designed and shaped to resemble a ribbon bow and a detachable plushie. The bow-shaped pillow-like article is a home decoration intended to be placed on a bed and the plushie is intended to be hung on a backpack or played with. The bow is composed of 100 percent polyester knit dyed pink fabric and stuffed with 100 percent polyester fiberfill. The bow, measuring 24 inches in length by 14 inches in width, features the words “Hello Kitty” in cursive on one of its tails (the hanging ends of the bow). A detachable Hello Kitty mini plushie is attached to the center loop of the bow by a plastic snap closure sewn to its back. The plushie is composed of 100 polyester knit dyed pink velboa fabric and stuffed with 100 percent polyester fiberfill. The plushie features two embroidered eyes, a nose, three whiskers on each side of its face, and a 3-D bow attached near the left ear. The plushie measures 4 ¾ inches in length by 3 ¼ inches in width. You state that the bow-shaped pillow and detachable plushie will not be imported separately. The Explanatory Notes (ENs) to the Harmonized Tariff Schedule of the United States (HTSUS) constitute the official interpretation of the tariff at the international level. EN X to General Rule of Interpretation (GRI) 3(b) provides: “for the purposes of this Rule, the term "goods put up in sets for retail sale" shall be taken to mean goods which: (a) consist of at least two different articles which are, prima facie, classifiable in different headings; (b) consist of products or articles put together to meet a particular need or carry out a specific activity; and (c) are put up in a manner suitable for sale directly to users without repacking (e.g., in boxes or cases or on boards).” Sets are classified according to the component, or components taken together, which can be regarded as conferring on the set its essential character.

The “Detachable Mini Cuddle Pillow with Bow Pillow Set” consists of a pillow-like article shaped like a ribbon bow and a detachable Hello Kitty mini plushie. Both the bow and the plushie are classifiable under the same heading. Therefore, the items fail to fulfill the requirements of (a) above. As such, we find that bow and plushie are not considered sets for retail sale for classification purposes. You have suggested that the “Detachable Mini Cuddle Pillow with Bow Pillow Set,” should be classified 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. These products offer no manipulative play value. In our view, these items are primarily meant for display and used for decoration rather than for play or amusement. The applicable subheading for the pillow-like article shaped like a ribbon bow and detachable Hello Kitty mini plushie will be 6307.90.9891, HTSUS, which provides for “Other made up articles, including dress patterns: Other: Other: Other: Other: Other.” The duty rate will be 7 percent ad valorem. The tariffs and additional duties cited above are current as of this ruling’s issuance. 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/. The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP. 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 Kristine Dodge at [email protected].
Sincerely,
(for) Evan Conceicao Designated Official Performing the Duties of the Division Director National Commodity Specialist Division