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NY K88137




July 30, 2004
CLA-2-63:RR:NC:N3:351 K88137

CATEGORY: CLASSIFICATION

TARIFF NO.: 6307.90.9889

Beldom Yu
Managing Director
Newclassic Enterprise Co. Ltd.
Units 606-609
Promise Commercial Mansion
584 Yingbin Road
Panyu, Guangzhou
China

RE: The tariff classification of decorative pillows from China

Dear Mr. Yu:

In your letter that was received on July 27, 2004, you requested a tariff classification ruling.

The submitted samples are identified as “Novelty Canvas Pets Frame in Mini Pillow Shaped Design.” Measuring approximately 8” x 8”, the pillows are made of 100 percent cotton fabric and stuffed with 100 percent polyester fiber. The exterior also features an open plastic pocket into which a photograph can be placed. A dog or cat appliqué is sewn above the pocket and a “Spoiled Dog/Cat Lives Here” is embroidered below it.

The item is not a toy of Chapter 95. It is merely a decorative item and not a toy to be played with.

The applicable subheading for the novelty pillow will be 6307.90.9889, Harmonized Tariff Schedule of the United States (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,

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