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May 6, 1999

CLA-2-63:RR:NC:TA:352 E81232

CATEGORY: CLASSIFICATION

TARIFF NO.: 6307.90.9989

Ms. Yolanda S. Massey
Michaels Stores, Inc.
8000 Bent Branch Drive
Irving, Texas 75063

RE: The tariff classification of small decorative pillow from China.

Dear Ms. Massey:

In your letter dated April 22, 1999 you requested a tariff classification ruling.

The submitted sample, designated as style SKU# 290253, is a small square velvet pillow measuring 5.5" X 5.5". The pillow is manufactured using a pile woven fabric whose pile has been crushed creating a mottled surface. The pillow features a decorative woven ribbon composed in part of metalized yarns which has been sewn onto the pillow and tied into a bow on the front of the pillow. The pillow has been stuffed with polyester fiber and the edges have been capped with metalized woven fabric creating a decorative border. The pillow is too small to support the head or neck and will be used strictly as a decorative accent in the household.

The applicable subheading for the decorative pillow will be 6307.90.9989, Harmonized Tariff Schedule of the United States (HTS), which provides for other made up articles...other, other, other, other, 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 Alan Tytelman at 212-637-7092.

Sincerely,

Robert B. Swierupski
Director,

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