CLA-2-63:OT:RR:NC:N3:351
Mr. Nathan Ellefson
CBOCS Distribution, Inc
900 Hutchinson Place
Lebanon, TN 37090
RE: Classification of pillow-like articles from China
Dear Mr. Ellefson:
This is in reply to your letter dated February 17, 2026, requesting a tariff classification ruling. Samples were
provided to this office and will be retained for training purposes.
Item #850485 is a novelty stuffed pillow-like item designed to resemble a giant bag of SOUR PATCH KID®
candy containing five removable miniature figurines shaped like individual SOUR PATCH KIDS® candies.
The pillow-like item is constructed of a 100 percent polyester plush knit printed fabric shell, a 95 percent
polyester and 5 percent spandex knit liner, and stuffed with 100 percent polyester fiberfill. The rectangular
shaped item measures 17 ½ inches in length by 11 inches in width. The plush shell features a zipper closure
on one width edge and a polyurethane thermoplastic (TPU) clear window, measuring 11 inches in length by 5
inches in width, located on the front to view the figurines. Each miniature figurine is composed of 100
percent polyester knit fabric stuffed with 100 percent polyester fiberfill. Each figurine measures 3 ½ inches
in length by 5 inches in width.
Item #839096 is a novelty stuffed pillow-like item designed to resemble a giant bag of M&M’s® candy
containing six removable miniature M&M’s® intended to resemble individual pieces of M&M’s® candy.
The pillow-like item is constructed of a 100 percent polyester plush knit printed fabric shell, a 95 percent
polyester and 5 percent spandex knit liner, and stuffed with 100 percent polyester fiberfill. The rectangular
shaped item measures 19 inches in length by 10 ½ inches in width. The plush shell features a zipper closure
on one width edge and a polyurethane thermoplastic (TPU) clear window, measuring 7 ¼ inches in length by
5 ½ inches in width, located on the front to view the miniature M&M’s®. Each miniature M&M® is
composed of 100 percent polyester knit printed fabric stuffed with 100 percent polyester fiberfill. Each
M&M® measures 3 ½ inches in diameter.
You have suggested that the Sour Patch Kids® and M&M’s® pillow-like novelty items should be classified
under heading 9503, Harmonized Tariff Schedule of the United States (HTSUS), which provides for
“Tricycles, scooters, pedal cars and similar wheeled toys; dolls’ carriages; dolls, other toys; reduced-scale
models and similar recreational models, working or not; puzzles of all kinds; parts and accessories thereof.”
We disagree. The articles are marketed and sold as novelty items and will likely be used as decorative
objects. The articles do not possess the features necessary to be considered a manipulative plaything. It is
the opinion of this office that the Sour Patch Kids® and M&M’s® pillow-like novelty items do not meet the
requirements needed to be classified as toys under heading 9503, HTSUS.
The applicable subheading for the Sour Patch Kids® and M&M’s® pillow-like novelty items will be
6307.90.9891, HTSUS, which provides for Other made up articles, including dress patterns: Other: Other:
Other: Other: Other.” The general rate of duty will be 7 percent ad valorem.
The tariffs and additional duties cited above are current as of this ruling’s issuance. 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 at https://hts.usitc.gov/.
Importations of these products may be subject to the provisions of Section 133 of the Customs Regulations if
they copy or simulate a registered trademark, trade name or copyright recorded with U.S. Customs and
Border Protection. If you are an authorized importer of the product we recommend notifying your local
Customs office prior to importation.
The holding set forth above applies only to the specific factual situation and merchandise description as
identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations
(CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the
information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and
complete in every material respect. In the event that the facts are modified in any way, or if the goods do not
conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and
Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2.
Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic
verification by CBP.
This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection
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, please contact
National Import Specialist Kristine Dodge at [email protected].
Sincerely,
(for)
James Forkan
Designated Official Performing the Duties of the Division Director
National Commodity Specialist Division