Ms. Amy Ohira
P.O. Box 2568
578 Eccles Avenue
South San Francisco, CA 94080
RE: The tariff classification of a "Tooth Fairy Pillow" from China
Dear Ms. Ohira:
In your letter dated December 12, 1991, on behalf of
Institutional Financing Service of Benicia, CA, you requested a
tariff classification ruling.
The merchandise consists of a small pillow measuring
approximately 5 inches high and 4 inches wide with a pocket on the
outside to hold a tooth, and a ribbon on top for use as a hanger.
Included with the pillow are three marker pens used to color the
pillow. The pillow is said to be washable and the colors will wash
out. We believe that the "Tooth Fairy Pillow" and the marking pens
do not comprise a set for tariff purposes and that each item is
The applicable subheading for the pillow will be 6307.90.9480,
Harmonized Tariff Schedule of the United States (HTS), which
provides for other made up articles, other. The rate of duty will
be 7% ad valorem.
The applicable subheading for the marker pens will be
9608.20.0000, Harmonized Tariff Schedule of the United States
(HTS), which provides for felt tipped and other porous-tipped pens
and markers. The rate of duty will be 8% ad valorem.
This ruling is being issued under the provisions of Section
177 of the Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry
documents filed at the time this merchandise is imported. If the
documents have been filed without a copy, this ruling should be
brought to the attention of the Customs officer handling the
Jean F. Maguire
New York Seaport