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NY M80534




March 14, 2006

CLA-2-85:RR:NC:MM:109 M80534

CATEGORY: CLASSIFICATION

TARIFF NO.: 8518.29.8000

Ms. Cathy Bonadonna
Customs Corporate Specialist
Bed Bath & Beyond
Corporate Office
650 Liberty Avenue
Union, NJ 07083

RE: The tariff classification of an I-Connect suede speaker pillow from China

Dear Ms. Bonadonna:

In your letter dated February 23, 2006, you requested a tariff classification ruling.

The merchandise subject to this ruling is identified in your letter as an I-Connect suede speaker pillow incorporating a speaker in the center of the pillow. There is a zipper at the seam that allows access to the speaker wire for attachment to a personal audio device. No audio device is imported with the pillow. The pillow comes in various style numbers and colors (i.e. Style #14073167 Black, Style #14073175 Teal, Style #14073183 Aubergine, & Style #14073191 Pink). A sample of Style #14073183 Aubergine was submitted to this office for classification purposes and is being returned to you as per your request.

You suggested classification under subheading 9404.90.2000, which provides for “Mattress supports; articles of bedding and similar furnishing (for example, mattresses, quilts, eiderdowns, cushions, pouffes and pillows) fitted with any material or of cellular rubber or plastics, whether or not covered: Other: Other.” However, the loudspeaker must also be taken into consideration. Loudspeakers are provided for in the Harmonized Tariff Schedule of the United States (HTSUS) in an “eo nominee” provision within heading 8518. Eo nominee provisions take precedence over an “article of ” provision. Therefore, subheading 9404.90.20 is inapplicable.

The applicable subheading for the I-Connect suede speaker pillow will be 8518.29.8000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Loudspeakers, whether or not mounted in their enclosures: Other: Other.” The rate of duty will be 4.9 percent ad valorem.

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 World Wide Web at http://www.usitc.gov/tata/hts/.

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 Linda M. Hackett at 646-733-3015.

Sincerely,

Robert B. Swierupski
Director,

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