&&Style 1060939 Sago Mini Pillow Playset Doll House is a pillow that unfolds into a play mat displaying different house scenes. A set of four plush accessories (one robin doll, one guitar, one brush and one book) fit in different pockets in the unfolded mat.

&&Section 10 of the Customs Tariff directs that classification of imported goods shall be determined in accordance with the General Rules for the Interpretation of the Harmonized System. Section 11 of the Customs Tariff states that in interpreting the headings and subheadings, regard shall be had to the World Customs Organization's (WCO) Explanatory Notes to the Harmonized Commodity Description and Coding System.&&&&General Interpretative Rule (GIR) 1 directs that titles of Sections, Chapters and sub-Chapters are provided for ease of reference only. For legal purposes, classification shall be determined according to the terms of the heading and any relative Section and Chapter Notes. Similarly, GIR 6 directs that classification shall be determined according to the terms of those subheadings and any related Subheading Notes.&&&&In your request for an AR ruling you proposed tariff classification. under 9503.00.90.79. This tariff classification number is appropriate.&&&&The Pillow Playset Doll House has two functions, that of a pillow and that of a toy. As a whole it is prima facie classifiable as an article of bedding and similar furnishing of Heading 94.04 and as a toy of Heading 95.03. In this case, GIR 3 (a) provides for the goods to be classified in the heading that provides the most specific description. Of the two headings under consideration, neither provides a more specific description over the other. Hence, the application of the next rule, GIR 3 (b), which provides that the classification must be made as if the goods consisted of the component or material that gives them their essential character. However, Heading 94.04 and Heading 95.03 equally merit consideration and neither function accounts for the essential character of the goods. GIR 3 (c) provides that, when goods cannot be classified according to GIR 3 (a) or (b), they shall be classified in the heading which occurs last in numerical order among those which equally merit consideration. Because Heading 95.03 follows Heading 94.04 in numerical order, the product is therefore classified under Heading 95.03 which occurs last in numerical order.&&