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NY R03881

May 9, 2006

CLA-2-63:RR:NC:N3:351 R03881


TARIFF NO.: 6307.90.9889, 9505.90.6000

Troy D. Crago
Atico International USA, Inc.
501 South Andrews Avenue
Fort Lauderdale, FL 33301

RE: The tariff classification of decorative pillows from China

Dear Mr. Crago:

In your letter dated May 4, 2006, you requested a tariff classification ruling.

You have submitted pictures of two styles of the “St. Patrick’s Day Hanging Pillow” (Item #C080RA00102). They are hanging decorative pillows in a clover-leaf shape that come in two designs/sayings: “Happy St. Patrick’s Day!” and “Kiss Me I’m Irish.” You indicate that they are constructed of polyester textile fabric exterior and polyester filling and measure 11”W x 7.5”W. They are green with yellow writing and feature a hanging ribbon with a bow tied on the top.

The applicable subheading for the “Happy St. Patrick’s Day!” pillow will be 9505.90.6000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for festive, carnival, or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof; Other: Other. The rate of duty will be Free.

The applicable subheading for the “Kiss Me I’m Irish” pillow will be 6307.90.9889, HTSUS, which provides for other made up textile articles, other. The rate of duty will be 7% ad valorem.

The pillows would not be classified under subheading 9404.90.2000, HTSUS, as bedding pillows because due to their size and shape, they are not capable of supporting the head and neck.

The “Kiss Me I’m Irish” pillow would not be considered a festive item because it is not specifically identified with a particular holiday or event.

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 Mitchel Bayer at 646-733-3102.


Robert B. Swierupski

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