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NY E87718





October 19, 1999

CLA-2-85:RR:NC:1:112 E87718

CATEGORY: CLASSIFICATION

TARIFF NO.: 8543.89.9695

Ms. Debbie Wang
Kanjin, Inc.
330 East 75 Street
New York, NY 10021

RE: The tariff classification of a musical pillow shell. The country of origin is not stated.

Dear Ms. Wang:

In your letter dated September 17, 1999 you requested a tariff classification ruling.

As indicated by the submitted sample, the pillow shell measures approximately 16” x 16” and is made of a man made fiber. It is embroidered with various representations of holidays such as a pilgrim, a pumpkin, U.S. flags, a menorah, and Santa Claus. It also contains a musical electronic chip, sewn into one corner, that plays “Jingle Bells” when it is pressed.

The applicable subheading for the musical pillow shell will be 8543.89.9695, Harmonized Tariff Schedule of the United States (HTS), which provides for other electrical machines and apparatus, , not specified or included elsewhere in Chapter 85, HTS. The general rate of duty will be 2.6 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 David Curran at 212-637-7049.

Sincerely,

Robert B. Swierupski
Director,

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