The tariff classification of "Hello Kitty with Butterfly Wings" and "Princess Crown with Lights" from China

N048182 January 28, 2009 CLA-2-95:OT:RR:NC:2:224 CATEGORY: Classification TARIFF NO.: 9503.00.0080; 9404.90.2000 Ms. Suzanne Lagay Kay Franco Manufacturing Co., Inc. 555 Prospect Street Metuchen, NJ 08840-2293 RE: The tariff classification of “Hello Kitty with Butterfly Wings” and “Princess Crown with Lights” from China Dear Ms. Kay: In your letter dated December 12, 2008, you requested a tariff classification ruling. Two samples were received with your inquiry. The first product is identified as “Hello Kitty with Butterfly Wings,” which measures approximately 14 inches in length and is constructed with an outer surface of polyester fabric and a stuffing of polyester fiberfill. The item is a full-figured stuffed representation of the Hello Kitty character with the addition of wings. The second item, the “Princess Crown with Lights,” is a cushion in the shape of a crown. It is made with a polyester fabric outer shell and is stuffed with polyester fiberfill. The cushion measures approximately 14 x 10 inches and features embroidery, faux gems and three oval appliqués printed with the likeness of three Disney princesses. Battery operated lights are contained within the cushion and light up behind the princesses when activated. There is a small opening along the bottom edge that provides access to the batteries. The samples will be returned as requested. The applicable subheading for the “Hello Kitty with Butterfly Wings” will be 9503.00.0080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Tricycles, scooters, pedal cars and similar wheeled toys…dolls, other toys…puzzles of all kinds; parts and accessories thereof:…Other.” The rate of duty will be free. The applicable subheading for the “Princess Crown Pillow with Lights” will be 9404.90.2000, (HTSUS), which provides for “Mattress supports; articles of bedding and similar furnishing (for example, mattresses, quilts, eiderdowns, cushions, pouffes and pillows) 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. 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). 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 James Forkan at (646) 733-3025. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division