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NY C84686

March 10, 1998

CLA-2-63:RR:NC:TA:352 C84686


TARIFF NO.: 6307.90.9989

Mr. John H. Qualey
Rogers & Brown Custom Brokers, Inc.
2 Cumberland St. (29401)
P.O. Box 20160
Charleston, SC 29413-0160

RE: The tariff classification of a decorative pillow from China or Thailand.

Dear Mr. Qualey:

In your letter dated February 17, 1998, on behalf of Franco Manufacturing Company, Inc., you requested a tariff classification ruling.

The sample submitted is an essentially circular shaped pillow-like article similar to a soft sculpture with a removable cover. The inner pillow is made of 100 percent polyester tricot fabric with polyester fiber filling. The removable cover is constructed of a brush knit fabric. The removable cover's front depicts the face of the cartoon character "Marvin the Martian" and features ears and feet that project out from the mass of the head. On the back is a zipper closure.

The applicable subheading for the decorative pillow will be 6307.90.9989, Harmonized Tariff Schedule of the United States (HTS), which provides for other made up articles...Other. The rate of duty will be 7 percent ad valorem.

Articles classifiable under subheading 6307.90.9989, HTS, which are products of Thailand are entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations.

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 Alan Tytelman at 212-466-5896.


Robert B. Swierupski

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