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NY J81827

March 14, 2003

CLA-2-94:RR:NC:TA:349 J81827


TARIFF NO.: 9404.90.2000; 4820.10.2010; 9608.10.0000

Ms. Pilar Dorfman
E. Besler & Company
115 Martin Lane
Elk Grove Village, IL 60007-1309

RE: The tariff classification of a pillow, diary and pen from China.

Dear Ms. Dorfman:

In your letter dated February 20, 2003 you requested a classification ruling on behalf of LTD Commodities Incorporated.

The submitted sample, identified as DWP-3-pc pillow and journal set, consists of a pillow, diary and pen. The outer shell of the pillow is comprised of two panels sewn together along the edges. The front panel is a plush knit fabric and the back panel is a woven fabric. Both fabrics are made from polyester. The pillow is stuffed with a polyester filler. The pillow measures 11 x 11 inches square. The front panel has two pockets. One pocket features embroidery and the “Hello Kitty” character. It is used to contain a diary that measures 5 x 7 inches. The other pocket contains a ballpoint pen. You indicate that other versions of the pillow and journal set will include the character “Sponge Bob” and “Scooby Doo”. As requested the sample is being returned.

In your letter you refer to this item as a “Pillow and Journal Set”. The Explanatory Notes, which constitute the official interpretation of the Harmonized Tariff Schedule of the United States at the international level, state in Note (X) to Rule 3 (b) that the term "goods put up in sets for retail sale" means goods which:

(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; (c) are put up in a manner suitable for sale directly to users without repacking.

In this instance the second criterion is not met. The pillow, diary and pen are not classifiable as a set and each item will be classified individually.

The applicable subheading for the pillow will be 9404.90.2000, Harmonized Tariff Schedule of the United States (HTS), 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. The duty rate will be 5.4 percent ad valorem.

The applicable subheading for the diary will be 4820.10.2010, HTS, which provides for diaries and address books, bound, of paper or paperboard. The duty rate will be 0.4 percent ad valorem.

The applicable subheading for the pen will be 9608.10.0000, HTS, which provides for ball point pens. The rate of duty will be 0.8 cents each plus 5.4 percent ad valorem.

Subheading 9404.90.2000, HTS, is not assigned a textile category designation and items classified therein are not subject to quota or visa requirements.

Textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web site at www.customs.gov. In addition, textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected and should also be verified at the time of shipment.

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.


Robert B. Swierupski

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