N358928

N358928 March 9, 2026 CLA-2-63:OT:RR:NC:N3:351 CATEGORY: Classification TARIFF NO.: 6307.90.9891 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 kristine.dodge@cbp.dhs.gov. Sincerely, (for) James Forkan Designated Official Performing the Duties of the Division Director National Commodity Specialist Division

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 kristine.dodge@cbp.dhs.gov. 
Sincerely,
 (for) James Forkan Designated Official Performing the Duties of the Division Director National Commodity Specialist Division