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NY 869795

January 10, 1992

CLA-2-96:S:N:N1:113 869795


TARIFF NO.: 9608.20.0000; 6307.90.9480

Ms. Amy Ohira
Expeditors International
P.O. Box 2568
578 Eccles Avenue
South San Francisco, CA 94080

RE: The tariff classification of a "Tooth Fairy Pillow" from China or Taiwan

Dear Ms. Ohira:

In your letter dated December 12, 1991, on behalf of Institutional Financing Service of Benicia, CA, you requested a tariff classification ruling.

The merchandise consists of a small pillow measuring approximately 5 inches high and 4 inches wide with a pocket on the outside to hold a tooth, and a ribbon on top for use as a hanger. Included with the pillow are three marker pens used to color the pillow. The pillow is said to be washable and the colors will wash out. We believe that the "Tooth Fairy Pillow" and the marking pens do not comprise a set for tariff purposes and that each item is separately classified.

The applicable subheading for the pillow will be 6307.90.9480, Harmonized Tariff Schedule of the United States (HTS), which provides for other made up articles, other. The rate of duty will be 7% ad valorem.

The applicable subheading for the marker pens will be 9608.20.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for felt tipped and other porous-tipped pens and markers. The rate of duty will be 8% ad valorem.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.


Jean F. Maguire
Area Director

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