The tariff classification of a mini decorative pillow from China

N253614 June 6, 2014 CLA-2-63:OT:RR:NC:N3:351 CATEGORY: Classification TARIFF NO.: 6307.90.9889 Ms. Gina Napolitano GIF Services, Incorporated 154-09 146th Avenue Jamaica, NY 11434 RE: The tariff classification of a mini decorative pillow from China Dear Ms. Napolitano: In your letter dated February 20, 2014, you requested a tariff classification ruling on behalf of your client, Animated Video Production, Inc. d/b/a RB Toy Design Incorporated of Glenview, Illinois. You have submitted a sample of “Poketti,” an item you describe as a “plushie” with a pocket. Our sample Poketti is sku# PS1P102 series 1 bunny. The Poketti is a decorative mini pillow made up from woven textile fabric and stuffed with polyester. The mini pillow measures 7” x 7” and is not a pillow that is capable of supporting the head and neck. The Poketti mini pillow has an embroidered front with a face resembling a rabbit, with fabric “ears” sewn to the top. The Poketti mini pillow features a large patch pocket sewn to the backside. The mini pillow is also available with embroidered animal faces and ears that resemble a penguin, dog and cat. The applicable subheading for the Poketti sku# PS1P102 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. 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 mitchel.s.bayer@cbp.dhs.gov. Sincerely, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division