The tariff classification of a water pillow from China

N073258 August 31, 2009 CLA-2-63:OT:RR:NC:TA:351 CATEGORY: Classification TARIFF NO.: 6307.90.9889 Ari Eiblum 419 Ronsdale Road Eldersburg, MD 21784 RE: The tariff classification of a water pillow from China Dear Mr. Eiblum: In your letter dated August 21, 2009, you requested a tariff classification ruling. You submitted pictures and a sample textile fabric swatch of the “Cool Head Pillow.” It is designed to be filled with water. It closes by folding over the top and fastening the buckle. The edges are heat sealed and covered with a sewn-on textile fabric edging. A plastic nozzle allows excess air to escape and for adjusting the water level for comfort. You state that this item will keep the user cool while sunbathing. The applicable subheading for the cool head pillow will be 6307.90.9889, Harmonized Tariff Schedule of the United States (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