CLA-2-95:OT:RR:NC:N2:225
Ms. Una Gauthier
Barthco International, Inc.
One CVS Drive
Woonsocket, RI 02895
RE: The tariff classification of “Printed Cotton Door Pillows”, item 461227, from China
Dear Ms Gauthier:
In your letter dated May 16, 2008, on behalf of CVS/Pharmacy, you requested a tariff classification ruling.
Each “Printed Cotton Door Pillow” measures approximately 5” in width x 5” in height. The item is made of 100% cotton woven material and is filled with polyester fiber. Attached to the top is a textile loop that is used to hang the pillow on a door.
The items are imported in six assorted printed styles, four of which are considered festive for the Christmas holiday. The “Your roof? Or mine?” style features two reindeer with red noses facing each other; style “Jingle Jangle” features three different shaped and colored Christmas tree ornaments; style “Let’s Hang” features a decorated wreath, and style “Berry Christmas” features holly leaves and holly berries.
The remaining two styles, which share the same name, “Another holiday flake” feature a generic snowflake, with one door pillow in light blue color and the other in dark blue color. The generic snowflake is a symbol of winter and is not a recognized festive motif for the Christmas holiday.
Although referred to as “pillows”, these items are too small to be considered a pillow of heading 9404. Instead, they are decorative articles to be hung on a door.
The applicable subheading for the festive “Printed Cotton Door Pillows”, item 461227, “Your roof? Or mine?”, “Jingle Jangle”, “Let’s Hang”, and “Berry Christmas” will be 9505.10.2500, 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: Christmas ornaments: Other: Other." The rate of duty will be Free.
The applicable subheading for the “Printed Cotton Door Pillows”, item 461227, “Another holiday flake”, will be 6307.90.9889, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “other made up textile articles, other.” The rate of duty will be 7% 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 Wayne Kessler at 646-733-3026.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division