CLA-2-94:OT:RR:E:NC:N3:349
Ms. Leah D. Cantero
Williams-Sonoma Inc.
151 Union Street, 7th Floor
San Francisco, CA 94111
RE: The tariff classification of a pillow from India
Dear Ms. Cantero:
In your letter dated October 3, 2008 you requested a classification ruling.
You will be importing a pillow identified as “Dog Pillow” SKU 7172729 and 7172737. The outer shell of the pillow is made from 100 percent cotton woven fabric. It is stuffed with a polyester filler. The pillow measures 15 x 14.5 inches. A whimsical stuffed dog’s head is attached at one side with a tail attached to the opposite side. The head has embroidered and appliquéd features and it also has attached floppy ears. The pillow has tabs with snap closures on the other two sides allowing the pillow to be folded in half and secured.
In your letter you suggest that the “Dog Pillow” should be classified under subheading 9503.00.0080, HTSUS, as a toy. The article is not considered a stuffed toy dog because it not a reasonably full-figured depiction of a dog. Its appearance more closely resembles a regular pillow than a dog. Since this office does not believe that the primary use of the article is to amuse and the article is not a three dimensional representation of a dog, the item is not classified as a toy in Chapter 95.
The applicable subheading for the pillow will be 9404.90.1000, 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: of cotton. The duty rate will be 5.3 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/.
The pillow falls within textile category 369. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries. Quota and visa requirements are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information on quota and visa requirements applicable to this merchandise, we suggest you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” which is available on our web site at www.cbp.gov. For current information regarding possible textile safeguard actions on goods from China and related issues, we refer you to the web site of the Office of Textiles and Apparel of the Department of Commerce 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
National Commodity Specialist Division