The tariff classification of a friendship pillow from China

N162796 May 12, 2011 CLA-2-63:OT:RR:NC:N3:351 CATEGORY: Classification TARIFF NO.: 6307.90.9889 Ms. Diane Romero Lakeshore Learning Materials 2695 East Dominguez Street Carson, CA 90895 RE: The tariff classification of a friendship pillow from China Dear Ms. Romero: In your letter dated April 19, 2011, you requested a tariff classification ruling. You submitted a sample of an item you call the Friendship Pillow, your item #110. It is composed of two fabric half-heart shaped pillows filled with polyester batting packaged with 10 fabric markers. The half-heart shaped pillows have a silkscreen design which can be colored in with the provided fabric markers. Also sewn across the front of each pillow is a clear-view plastic pocket for holding pictures. These pillows are not considered fully functioning pillows; neither is of sufficient size and stuffing to be capable of providing sufficient support to the head and neck. It is the opinion of this office that this is a set for tariff purposes. The Explanatory Notes (EN), which constitute the official interpretation of the Harmonized Tariff Schedule of the United States Annotated (HTSUS) at the international level, state in Note X to General Rule of Interpretation (GRI) 3(b) that the term “goods put up in sets for retail sale” means goods which: consist of at least two different articles which are, prima facie, classifiable in different headings; (b) consist of products or articles put up together to meet a particular need or carry out a specific activity; and (c) are put up in a manner suitable for sale directly to users without repacking. We find these goods qualify as a set because the articles are classifiable in two headings, are put up to carry out the specific activity of coloring on the pillows, and are packaged together in a manner suitable for sale directly to the user without repacking. The essential character is imparted by the pillows since the markers are rendered useless once the fluid has been dispensed. The colored-in pillows will endure. Therefore, the pillows give the set its essential character. EN VIII to GRI 3(b), noted. The applicable subheading for the Friendship Pillow item #110 will be 6307.90.9889, HTSUS, which provides for other made up textile articles, other. The rate of duty will be 7% ad valorem. You suggest classification in subheading 9503.00.0083, which provides for “Tricycles, scooters, pedal cars and similar wheeled toys…dolls, other toys…puzzles of all kinds; parts and accessories thereof…Other: labeled for use by persons 3 to 12 years of age.” Customs and Border Protection has never considered writing, coloring, drawing or painting to have significant manipulative play value for purposes of classification as a toy. Nor does CBP classify the tools for writing, coloring, drawing or painting as toys since those tools are not designed to amuse. 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 the World Wide Web at http://www.usitc.gov/tata/hts/. Your sample will be returned to you. 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