The tariff classification of 4 textile items from China

N003000 November 15, 2006 CLA-2-95:RR:NC:2:224 CATEGORY: Classification TARIFF NO.: 9503.90.0080; 9404.90.2000; 6307.90.9889 Ms. Suzanne Lagay Kay Franco Manufacturing Co, Inc. 555 Prospect Street Metuchen, NJ 08840-2293 RE: The tariff classification of 4 textile items from China Dear Ms. Lagay Kay: In your letter dated October 25, 2006, you requested a tariff classification ruling. You are requesting the tariff classification on 4 different items that you are describing as pillows. The first item is a stuffed SpongeBob baseball, item # P205673-A; its outer surface is textile and its filling is comprised of foam beads. Although the baseball is bigger (22 inches in circumference) than an actual baseball it may be gripped and thrown because of its soft construction. The second item, the Patrick football, item P205673-B, is roughly the same size as a real football and may be thrown in the same manner. It is comprised of the same materials as the SpongeBob baseball. The third item, the stuffed slipper (shoe) shaped textile article, item 207675-A, is a representation of Cinderella’s slipper. The fourth item is a pillow in the shape of a crown with the word Princess printed on its satin surface. The pillow, item 207675-B, measures 8 inches x 13 inches, a sufficient size to support a child’s head. The applicable subheading for the SpongeBob stuffed baseball, item P205673-A and the stuffed Patrick football, item P205673-B, will be 9503.90.0080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other toys; reduced-size models and similar recreational models…parts and accessories thereof: other…other. The rate of duty will be free. The applicable subheading for the Princess crown shaped pillow, item 207675-B, will be 9404.90.2000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for pillows, cushions and similar furnishings: other. The rate of duty will be 6% ad valorem. The applicable subheading for the stuffed slipper shoe, item # 207675-A, will be 6307.90.9889, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other made up articles, including dress patterns: other: other…other. The rate of duty will be 7% ad valorem. 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 World Wide Web at http://www.usitc.gov/tata/hts/. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). Pursuant to title 19 United States Code, Section 3005 The Harmonized Tariff Schedule of the United States is expected to be amended effective 1/1/07. The amendments are expected to affect the classification of your merchandise. Pursuant to Section 3005 c, the report recommending those changes has been sent to the President for proclamation of the changes. Upon the expiration of sixty legislative days, in the absence of Congressional action, the recommended changes will become law. Accordingly based on that recommendation, it is anticipated that your merchandise, the SpongeBob baseball, item P205673-A, and the Patrick football, item P205673-B, will be classified in 9503.00.00 under the 2007 Harmonized Tariff Schedule. Under the circumstances, this classification under the 2007 tariff is advisory only. 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 Tom McKenna at 646-733-3025. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division