The tariff classification of stress relief products from China.

NY H88279 March 15, 2002 CLA-2-14:RR:NC:2:228 H88279 CATEGORY: Classification TARIFF NO.: 1404.90.0000, 3924.90.5500, 6405.20.9090, 9404.90.2000, 9503.49.0000 Mr. Wilsenn Kuo The Happy Company 31055 Huntwood Ave. Hayward, CA 94544 RE: The tariff classification of stress relief products from China. Dear Mr. Kuo: In your letters dated January 17, 2002 and February 25, 2002, you requested a tariff classification ruling. Seven samples were submitted with your first letter. The samples were examined and disposed of. The Squeeze Me Happy is a “bean bag” type article, approximately 4-3/4 inches square made of polyester fleece and filled with rice, cloves, and chamomile. The Eye Pillow is a rectangular shaped rayon pouch measuring 7-1/2 inches long and 3-1/4 inches wide, filled with flax seed, lavender, and mint. The Happy Cozy Heart is a heart shaped fleece pouch, measuring approximately 12-1/2 inches by 10 inches, filled with rice and buckwheat. It also contains a small cotton pouch containing clove, chamomile and lavender, which is inserted into a heart shaped outside pocket. The Cozy Eye Mask is a silk-lined fleece mask with nylon straps, measuring approximately 9 inches by 4-3/4 inches. It is filled with small plastic beads and has a small cotton pouch containing clove, chamomile and lavender, which is inserted into an outer compartment. Happy Cozy Toes consists of a pair of fleece booties (slippers) with a compartment located in the soles. Cotton pouches filled with clove, chamomile, and lavender are inserted into these compartments. The Happy Wrap is a U-shaped neck pillow filled with buckwheat and rice. Happy Cuddle Chums are animal shaped eye pillows made from plush fabrics with silk bellies. Each is filled with flaxseed, clove, chamomile, rice, and lavender, and comes with an acrylic sack. The Cuddle Chums Warmer Collection is an assortment of various plush animals with inserts. The Squeeze Me Happy, Happy Eye Pillow, Cozy Heart, Cozy Toes, Neck Wrap, Cuddle Chum, and Cuddle Chum Warmer Collection are designed to be microwavable or have pouches that are microwavable and inserted into the item. The Happy Cozy Eye Mask can to be put into the freezer before placing it over the eyes. The applicable subheading for the Squeeze Me Happy, Eye Pillow, Happy Cozy Heart, will be 1404.90.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for vegetable products not elsewhere specified or included…other. The rate of duty will be free. The applicable subheading for the Cozy Eye Mask will be 3924.90.5500, HTS, which provides for tableware, kitchenware, other household articles and toilet articles, of plastics…other …other. The rate of duty will be 3.4 percent ad valorem. The applicable subheading for the Happy Cozy Toes will be 6405.20.9090, HTS, which provides for other footwear…with uppers of textile materials…other…other. The rate of duty will be 12.5 percent ad valorem. The applicable subheading for the Happy Wrap will be 9404.90.2000, HTS, which provides for 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 percent ad valorem. The applicable subheading for the Happy Cuddle Chums and Cuddle Chums Warmer Collection will be 9503.49.0000, HTS, which provides for other toys…toys representing animals or non-human creatures (for example, robots and monsters) and parts and accessories thereof…other. The rate of duty will be free. 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 Stanley Hopard at 646-733-3029. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division