&&The Style 17854 035 Shaped Bedrest is a bed rest pillow for back and arms which looks like a cat and is intended for children. The front of the bed rest pillow has the face and upper body of a cat, including protruding arms (which can provide support for the arms of children), ears and snout, and embroidered eyes, whiskers and mouth. There is a protruding tail on the back and a carrying handle on top of the pillow. Its outer surface which resembles fur is made of 100% polyester plush fabric and it is poly-filled. There is a zipper opening which can be used to add filling. It measures approximately 40 cm high and 70 cm in length.

&&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 1 (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, General Interpretative Rule 6 (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 Advance Ruling you proposed tariff classification under 9503.00.90.51. This tariff classification number is incorrect.&&&&Heading 95.03 provides for toys for the amusement of children and adults. While the goods are plush and have some of the characteristics of a stuffed animals, they are not toys. The bed rest pillow has a predominant utilitarian purpose, that is of providing back and arm rest, and cannot be played with in the manner of a plush toy. When used as a back and arm rest pillow, any amusement derived is ancillary to the utilitarian function of the goods.&&&&While not determinative of tariff classification, it is noted that animal shaped bed rest pillows intended for children are primarily marketed as pillows.&&&&For the reasons presented above, the goods do not meet the terms of heading 95.03 and more precisely of tariff item 9503.00.90 as “Other toys”.&&&&Further, Chapter 95 Legal Note 1(w) states that this Chapter does not cover tableware, kitchenware, toilet articles, carpets and other textile floor coverings, apparel, bed linen, table linen, toilet linen, kitchen linen and similar articles having a utilitarian function. As the goods have a utilitarian function and are similar articles to those listed, they are excluded from Chapter 95.&&&&Heading 94.04 provides for “[…] articles of bedding and similar furnishings (for example , mattresses, quilts, eiderdowns, cushions, pouffes and pillows) […] stuffed […] with any material”.&&&&Explanatory Note (B) to heading 94.04 confirms this heading covers articles of bedding and similar furnishings which are sprung or stuffed or internally fitted with material (cotton, wool, horsehair, down, synthetic fibres, etc.).&&