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NY L89747




January 26, 2006

CLA-2-85:RR:NC:MM:109 L89747

CATEGORY: CLASSIFICATION

TARIFF NO.: 8518.29.8000

Ms. Leslie A. Parmann
Import Manager
Town & Country Linen Corp.
475 Oberlin Avenue South
Lakewood, NJ 08701

RE: The tariff classification of a stuffed pillow containing speakers (Model SKU SMP-040834) from China

Dear Ms. Parmann:

In your letter dated January 5, 2006, you requested a tariff classification ruling.

The merchandise subject to this ruling is a stuffed pillow containing speakers (Model SKU SMP-040834). The pillow is made of 100% polyester and filled with a beaded stuffing. It is approximately 17 inches in length and 6 inches in width. Within the pillow are two small unmounted speakers and wiring so that an I-pod or CD player can be attached for listening. The areas where the speakers are located are covered with vinyl containing holes enabling the sound to come through. One end of the pillow contains a three AA battery compartment with an on and off switch. The battery compartment is concealed by a flap, which is made of the same fabric as the rest of the pillow. The flap contains a Velcro bottom to keep the battery compartment hidden. The other end of the pillow contains a zipper compartment for storage of an I-pod, CD player, CDs, etc. A handle, made of the same fabric as the rest of the pillow, is located at the top of the pillow enabling a person to carry it. The speakers impart the essential character of this item. A sample of the merchandise was submitted to this office for classification purposes.

The applicable subheading for the stuffed pillow containing speakers (Model SKU SMP-040834) will be 8518.29.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Loudspeakers whether or not mounted in their enclosures: Other: Other.” The rate of duty will be 4.9 percent ad valorem.

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/.

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 Linda M. Hackett at 646-733-3015.

Sincerely,

Robert B. Swierupski
Director,

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