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NY L89222




December 21, 2005

CLA-2-94:RR:NC:N3:349 L89222

CATEGORY: CLASSIFICATION

TARIFF NO.: 9404.90.2000; 9503.41.0000

Mr. Floyd Sirico
Rogers & Brown Custom Brokers, Inc.
P.O. Box 20160
Charleston, SC 29413-0160

RE: The tariff classification of pillows and a stuffed animal from China.

Dear Mr. Sirico:

In your letter dated November 30, 2005 you requested a classification ruling on behalf of Franco Manufacturing Co., Inc.

You submitted three samples. Style P658KP “Dora Back Pack” is a pillow. The outer shell is composed from 100 percent polyester knit fabric. It stuffed with polyester filler. The pillow is stylized to resemble the backpack carried by the “Dora” character. The back portion of the pillow features two small textile straps and a handle. The front portion has a flap, a zipper closure and a pocket that measures approximately 5.5 x 8 inches. The pillow measures approximately 15 x 13 inches.

Style PM643R is an inside out tube shaped “Sponge Bob” character pillow. The outer shell is made from 86 percent polyester and 14 percent spandex knit fabric. It is filled with polystyrene beads. One side of the tube is printed with the cartoon character Sponge Bob” and the other side with “Patrick.” The tubular shaped pillow measures approximately 9 x 12 inches.

Style PC61T “Eeyore Hug Me Cuddle” is a stuffed animal. The outer shell is made from 100 percent polyester with a polyester filler. It depicts the “Eeyore” character and measures approximately 12 x 30 inches..

The applicable subheading for Styles P658KP and PM643R will be 9404.90.2000, Harmonized Tariff Schedule of the United States (HTSUS), 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 Style PC641T will be 9503.41.0000, HTS, which provides for toys representing animals and non-human creatures parts and accessories thereof: stuffed toys and parts and accessories thereof. The rate of duty is Free.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

Subheading 9404.90.2000, HTS, is not assigned a textile category designation and items classified therein are not subject to visa or quota requirements. Quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information as to whether quota and visa requirements apply to this merchandise, we suggest that you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” available at our web site at www.cbp.gov. In addition, you will find current information on textile import quotas, textile safeguard actions and related issues at the web site of the Office of Textiles and Apparel, at otexa.ita.doc.gov.

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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