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NY L81942




January 31, 2005

CLA-2-94:RR:NC:TA:349 L81942

CATEGORY: CLASSIFICATION

TARIFF NO.: 9404.90.2000; 6307.90.9889

Ms. Jamie M. Forsythe
Trans-Pacific Trading, Inc.
6345 Norwalk Road
Medina, OH 44256-9402

RE: The tariff classification of a pillow and door hanger pillow from China.

Dear Ms. Forsythe:

In your letter dated January 14, 2005 you requested a tariff classification ruling.

You submitted samples of “Happy Lucky Thingy” pillow and “Happy Lucky Thingy” door hanger pillow. The outer shell of both items is made from man-made fiber knit fabric. They are stuffed with polyester filler. Both items are stylized to resemble a character’s head. One side features an embroidered smiling face and the reverse a mad face. Sewn to the top portion of the head are circular shaped ears. The door hanger also features a sewn on loop used to hang the item from a door knob. The pillow measures approximately 21.5 x 16.5 inches. The door hanger measures approximately 5 x 6 inches. The door hanger is not capable of supporting the head and neck and is not considered a pillow for tariff purposes.

The applicable subheading for the pillow will be 9404.90.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for mattress supports; articles of bedding and similar furnishing (for example, mattresses, quilts, eiderdowns, cushions, pouffes and pillows) fitted with springs or stuffed or internally fitted with any material or of cellular rubber or plastics, whether or not covered: other: pillows, cushions and similar furnishings: other. The rate of duty will be 6 percent ad valorem.

The applicable subheading for the door hanger will be 6307.90.9889, HTS, which provides for other made up 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 John Hansen at 646-733-3043.

Sincerely,

Robert B. Swierupski
Director,

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