CLA-2-94:OT:RR:NC:N4:463
Rob Huff
Jay Franco and Sons
3 Park Avenue
New York, NY 10016
RE: The tariff classification of a Hello Kitty pillow and throw blanket from China
Dear Mr. Huff:
This ruling is being issued in response to your letter dated December 18, 2023, requesting a tariff classification determination. In lieu of samples, pictures and a product description were provided.
Per the submitted information, the article is a Hello Kitty Storage Pillow and Plush Throw Set, item number JFA37-08/23L043887. The pillow has the shape and features of Hello Kitty’s head (roughly the shape of an oversized rugby ball) and measures 14" (W) x 12" (H) x 5" deep. The pillow has no appendages but has protruding “ear” bulges on either side of Hello Kitty’s head and a large protruding pink bow. The pillow has a 10" zipper at its base to provide access to a pocket in which the throw can be stored when not in use. The pillow is made of 94% polyester/6% spandex fabric and is stuffed with 100% polyester fiberfill. The throw is made of 100% polyester woven plush fabric, measures 46" (L) x 60" (W) and is adorned with printed images of Hello Kitty and pink flowers on a white background.
The pillow and throw are imported and sold together at retail as a set, with the Hello Kitty pillow attached to the throw with plastic tag ties and the throw wrapped around a cardboard backing and secured with a removable pink ribbon. The articles are both made in China.
You state that the product should be classified as 9503.00.0073, Harmonized Tariff Schedule of the United States (HTSUS), and references NYRL N336393 (Disney Stitch Plush Toy and Throw). We disagree and find the Hello Kitty Storage Pillow and Plush Throw Set to be distinguishable from the Disney Stitch Plush Toy and Throw. The Hello Kitty pillow is not a full-figured representation of a character complete with appendages, and therefore does not meet the terms of heading 9503. As detailed in HQRL H229993, “a toy figure must be a full or reasonably full-figured depiction of the animal/creature it seeks to represent, and that figure must be a soft, sculptured edition or an articulation in three dimensions of the head, torso, and appendages of the character being portrayed.” The plush toy in NYRL N336393 (Stitch) is, in fact, a full-figured representation of the popular Disney character and is thus properly classified as a toy.
Classification under the Harmonized Tariff Schedule of the United States (HTSUS) is made in accordance with the General Rules of Interpretation (GRIs). GRI 1 provides that the classification of goods shall be determined according to the terms of the headings of the tariff schedule and any relative section or chapter notes. If the goods cannot be classified solely based on GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRIs 2 through 6 may then be applied in order.
In understanding the language of the HTSUS, the Explanatory Notes (ENs) of the Harmonized Commodity Description and coding System, which constitutes the official interpretation of the Harmonized System at the international level, may be utilized. The ENs, although not dispositive or legally binding, provide a commentary on the scope of each heading and are generally indicative of the proper interpretation of the HTSUS.
The ENs to GRI 3(b) state at Note X that the term “goods put up in sets for retail sale” means goods that: (a) consist of at least two different articles which are, prima facie, classifiable in different headings; (b) consist of products or articles put up together to meet a particular need or carry out a specific activity; and (c) are put up in a manner suitable for sale directly to end users without repacking. Since the subject pillow and throw are, 1) made up of a pillow classified in one heading of the HTSUS (9404) and a throw classified in another (6301), 2) used together by a child to facilitate relaxing or napping, and 3), are sold together at retail without repacking, this office finds that the Hello Kitty Storage Pillow and Plush Throw Set meets the terms of EN X to Rule 3(b), HTSUS, “goods put up in sets for retail sale” and shall therefore be classified as if it consisted of the single material or component that imparts its essential character.
The ENs to the HTSUS, GRI 3(b) (VIII) state that “the factor which determines essential character will vary between different kinds of goods. It may, for example, be determined by the nature of the materials or components, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the goods.” When the essential character of a composite good can be determined, the whole product is classified as if it consisted only of the material or component that imparts the essential character to the composite good.
In the case of a set, similarly broad criteria are used to determine the component that imparts the essential character to the whole. Considering the bulk of the two items comprising the set, their value, their subjective appeal, and their individual role with respect to the use of the set, this office finds that the pillow imparts the essential character to the set. (See NYRLs J84323 and J80354.)
The applicable classification for the Hello Kitty Storage Pillow and Plush Throw Set, item number JFA37-08/23L043887, will be subheading 9404.90.2090, 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: Other.” The general rate of duty will be 6% ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 9404.90.2090, HTSUS, unless specifically excluded, are subject to an additional 7.5 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, 9903.88.15, in addition to subheading 9404.90.2090, HTSUS, listed above.
The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading.
For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china, respectively.
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 the internet at https://hts.usitc.gov/current.
The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. If the facts are modified in any way, or if the goods do not conform to these facts at the time of importation, you should bring this to the attention of CBP and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP.
This ruling is being issued under the provisions of Part 177 of Title 19 of the Code of Federal Regulations (19 C.F.R. Part 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 Seth Mazze at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division