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NY J89344

October 7, 2003

CLA-2-95:RR:NC:SP:225 J89344


TARIFF NO.: 9503.70.0000

Ms. Jill M. Ross
GeoLogistics Americas Inc.
6925 Engle Road
Middleburg Hts., OH 44130

RE: The tariff classification of a “Make Your Own Fleece Pillow” from China or Taiwan.

Dear Ms. Ross:

In your letter dated August 27, 2003, and received September 29, 2003, on behalf of your client, Creativity for Kids, a division of Faber-Castell USA Inc., you requested a tariff classification ruling.

You have submitted a sample and a photograph of a “Make Your Own Fleece Pillow” identified as item number 1015. This toy craft kit consists of a 14” x 14” pillow form that has a cover made of 100 percent polypropylene and filling made of 100 percent polyester, 2 squares of 19” x 19” polyester fleece fabric (flower patterns and geometric shapes), a 10 gram tube of orange beads, 6 yards of multi-colored embroidery thread, 15 multi-colored 1” pom poms, 1 sewing needle, sewing instructions, and craft instructions packaged together in a 4 color cardboard box. By following the instructions, a child 7 years of age and older can derive amusement by sewing the fleece fabric to the pillow form and decorating it with the pom poms and beads to form their own “funky and fuzzy” fleece pillow for displaying on their bed or favorite chair.

Your sample is being returned as requested.

The applicable subheading for the “Make Your Own Fleece Pillow” identified as item number 1015 will be 9503.70.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Other toys, put up in sets or outfits, and parts and accessories thereof.” The rate of duty will be free.

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 Alice Wong at 646-733-3026.


Robert B. Swierupski

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