The tariff classification of decorative pillows from China

NY K88137 July 30, 2004 CLA-2-63:RR:NC:N3:351 K88137 CATEGORY: Classification TARIFF NO.: 6307.90.9889 Beldom Yu Managing Director Newclassic Enterprise Co. Ltd. Units 606-609 Promise Commercial Mansion 584 Yingbin Road Panyu, Guangzhou China RE: The tariff classification of decorative pillows from China Dear Mr. Yu: In your letter that was received on July 27, 2004, you requested a tariff classification ruling. The submitted samples are identified as “Novelty Canvas Pets Frame in Mini Pillow Shaped Design.” Measuring approximately 8” x 8”, the pillows are made of 100 percent cotton fabric and stuffed with 100 percent polyester fiber. The exterior also features an open plastic pocket into which a photograph can be placed. A dog or cat appliqué is sewn above the pocket and a “Spoiled Dog/Cat Lives Here” is embroidered below it. The item is not a toy of Chapter 95. It is merely a decorative item and not a toy to be played with. The applicable subheading for the novelty pillow will be 6307.90.9889, Harmonized Tariff Schedule of the United States (HTS), which provides for other made up textile articles, other. The rate of duty will be 7 percent ad valorem. 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 Mitchel Bayer at 646-733-3102. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division