The tariff classification of ornamental pillows from China or Taiwan

NY R01743 April 14, 2005 CLA-2-63:RR:NC:N3:351 R01743 CATEGORY: Classification TARIFF NO.: 6307.90.9889 Troy D. Crago Import Specialist Atico International, USA 501 South Andrews Avenue Fort Lauderdale, FL 33301 RE: The tariff classification of ornamental pillows from China or Taiwan Dear Mr. Crago: In your letter dated April 5, 2005, you requested a tariff classification ruling. The items in question are identified as “Christmas Ornamental Pillows” Item/Reference Number C072BA00813. The pillows measure 6” x 7” and are constructed of polyester fabric. They feature a snowman design on the front surface, holly berries on the snowmen’s hats, and a hanging string. You suggest that these items are classifiable under heading 9505 of the Harmonized Tariff Schedule of the United States (HTS) which provides for, inter alia, festive articles. However, the small amount of decorative holly berry on the pillows is not enough to limit the use of this item to Christmas; also, snowmen are not, by themselves, symbols of the Christmas holiday. We also believe that the item is too heavy to function as a tree ornament, despite the string; more likely, this item will be hung on a doorknob or such. The applicable subheading for the ornamental pillows will be 6307.90.9889, HTS, which provides for other made up textile articles, other. The rate of duty will be 7 percent ad valorem. 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