The tariff classification of a "pillow doll" stuffed with cotton from China

N067738 July 15, 2009 CLA-2-63:OT:RR:NC:TA:351 CATEGORY: Classification TARIFF NO.: 6307.90.9889 Sylvia Balev Marc Jacobs Inc. 72 Spring Street 9th Floor New York, NY 10012 RE: The tariff classification of a “pillow doll” stuffed with cotton from China Dear Ms. Balev: In your letter dated June 30, 2009, you requested a tariff classification ruling. The submitted sample is described as a “Pillow Doll Stuffed with Cotton” (style #M593859). It is constructed of 100% cotton woven fabric and is stuffed with cotton fibers. It measures 10” x 5” x 2”. The item goes by the name of Lace Miss Marc Doll. While it is called a pillow doll, it is neither a pillow nor a doll for classification purposes. The product is not classifiable as a pillow of Chapter 94, Harmonized Tariff Schedule of the United States (HTSUS), because it is not capable of providing support for the head. It is not a doll in Chapter 95 because it has no articulated limbs and no manipulative play value. The applicable subheading for the pillow doll will be 6307.90.9889, HTSUS, which provides for other made up textile articles, 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/. The sample will be returned as requested. 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