NY a86318: The tariff classification of "Warner Brothers Figural Pillow" from China.

Native CBP ruling rendition. Applicability is fact-specific; modification/revocation relationships and original publisher date are retained. Publisher sentinel year0001 means unknown date, not a historical legal adoption.

                            NY A86318

                          August 5, 1996

CLA-2-63:RR:NC:TP:352 A86318  

CATEGORY:  Classification

TARIFF NO.: 6307.90.9989  

Ms. Cynthia Ramirez
Warner Brothers Worldwide Retail
3500 Oliver Ave.
4th Floor, Dalts Building
Burbank, California 91505

RE:  The tariff classification of "Warner Brothers Figural
     Pillow" from China.

Dear Ms. Ramirez :

     In your letter dated July 24, 1996, you requested a tariff
classification ruling.

     The sample submitted are pillow-like articles constructed of
an inner pillow and outer cover that are designed and shaped to
resemble only the heads/faces of the carton characters of
"Tweety", style number 4525.0011, "Sylvester" the cat, style
number 4525.0010, "Bugs Bunny", style number 4525.0009, "Marvin",
style number 4525.0003, and "Tazmanian", style number 4525.0008. 
The inner pillow is made of polyester knit fabric with fiber
filling.  The outer cover is composed of knit pile fabric with
embroidered facial features of the above carton characters.  The
cover has a zipper closure.  Four of the characters have three-
dimensional features.  The "Bugs Bunny" character has ears. 
"Sylvester" has ears and a patch of fur on the top of the head,
while "Marvin" has ears and "Tazmanian" has ears, felt fabric
horns, a patch of fur on the top of the head and half way along
the two sides. 

     The applicable subheading for the "Warner Brother Figural
Pillows" will be 6307.90.9989, Harmonized Tariff Schedule of the
United States (HTS), which provides for other made up
articles...Other.  The rate of duty will be 7 percent ad valorem. 
 

     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 Alan
Tytelman at 212-466-5896.



                                        Sincerely,



                                        Roger J. Silvestri
                                        Director
                                        National Commodity
                                        Specialist Division