The tariff classification of a pillow from China

N059589 May 21, 2009 CLA-2-94:OT:RR:NC:N3:349 CATEGORY: Classification TARIFF NO.: 9404.90.2000 Ms. Sidestra Elvi Liss Globlal, Inc. 7746 Dugan Road Philadelphia, PA 19111 RE: The tariff classification of a pillow from China Dear Ms. Elvi: In your letter dated April 23, 2009 you requested a classification ruling. The submitted sample, identified as “Pillow Pets” Liss Item # 9006392 and Mfg. Item # 02461, is a pillow. The pillow is designed to resemble a frog. The outer shell of the pillow is made from polyester knit pile fabrics. It is stuffed with a polyester filler. The pillow measures approximately 17 x 15.5 inches. A whimsical stuffed frog’s head is attached to one side. The pillow also features hook and loop fasteners on the two sides allowing the pillow to be folded in half and secured. The pillow will also be designed to resemble a pig, dog, bear, elephant and monkey. In your letter you suggest that the “Pillow Pets” should be classified under subheading 9503.00.0080, HTSUS, as a toy. The article is not considered a stuffed toy frog because it not a reasonably full-figured depiction of a frog. Its appearance more closely resembles a regular pillow than a frog. Since this office does not believe that the primary use of the article is to amuse and the article is not a three dimensional representation of a frog, the item is not classified as a toy in Chapter 95. The applicable subheading for the pillow will be 9404.90.2000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for mattress supports; 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 duty rate 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 John Hansen at (646) 733-3043. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division