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January 21, 1999

CLA-2-95:CO:CH:D12 D86244

CATEGORY;: Classification

TARIFF NO.: 9505.10.25.00

MR. John A. Carrier
Import Traffic Manager
World Bazaars, Inc.
2400 Yates Avenue
Commerce, California 90040.

RE: The tariff classification of Christmas gift pillows manufactured in China.

Dear Mr. Carrier:

In your letter dated December 30, 1998, you requested a tariff classification for two gift pillows.

One of the items (82846SQ) is a 8" x 6" x 6" square stuffed maroon velveteen pillow which has a gold ribbon wrapping and the words “Merry Christmas” sewn into the bow.

The second item (82846RD) is a stuffed forest green velveteen ball shaped pillow approximately 7" in diameter. It is wrapped in gold trimming and also has the words “Merry Christmas” sewn into the bow.

Both items have a braided hang loop attached to the top of the pillows which enables the items to be hung to a stocking hanger. They are stuffed with man-made fiber. .
The merchandise will be cleared in Los Angeles.

Your samples are being returned under separate cover.

The applicable subheading for the Christmas pillows will be 9505.102500, Harmonized Tariff Schedule of the United States (HTS), which provides for “Articles for Christmas festivities and parts and accessories thereof: Christmas ornaments: Other:..Other......”. The rate of duty will be free. There is no quota. Your inquiry also states that similar pillows having the phrase “Happy Holidays” rather than “ Merry Christmas” may also be imported. It is suggested that you request a separate ruling for these items as “Happy Holidays” is not holiday specific and may be subjected to another (HTS) number and possible quota.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,

Larry Shirk
Port Director
Chicago, Illinois

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