I have been buying Pillow Pets for my grandchildren since their invention. I thought they were adorably cute. They come in many different varieties with names and cuteness of different animals. It was soft and cuddly and I slept great. It scrunched up perfectly for my head. I wallowed in its softness.
I wanted to take it home. I tried to talk my granddaughter out of this pillow, after all they have more. I came back home to my regular pillows. I had to switch to foam pillows but I never could find one that let me sleep like a baby.
I tried all sorts of brands. I finally settled on a Sleep Number pillow that I do like because it has air inside. I can adjust it to be harder or softer. Every time I visited my son, daughter-in-law and grandchildren I asked for the Pillow Pet. Perhaps it also because I have never gotten over my love of stuffed animals. I have given most of my stuffed pals away over the years but there are some that forever will live in my heart and my home, such as my first teddy bear.
I have taken quite a ribbing because of my love for the stuffed creatures over time. Apparently as an older adult, my love for these cute stuffed creatures is supposed to go away. Christmas came along and I had forgotten my request when asked what I wanted for Christmas. My grandchildren did. I was so excited when I took Peaceful Bear out of the box.
Not only that, when I look at peaceful bear he makes me feel better. His colors brighten my mood. I can advise you to find one that speaks to your heart. It might even make a good companion for your cat or dog to snuggle on. Like Mikey from the old Life cereal commercials, try it, you might like it. Peaceful Bear makes me feel peaceful. Trade In Ideal Toy Corp. United States, 78 Cust.
Furthermore, in Louis Marx and Co. United States, 66 Cust. Louis Marx and Co. While Louis Marx concerned subheading See, e. Minnetonka, 24 C. Carborundum Co. These factors include 1 the general physical characteristics of the merchandise; 2 the expectation of the ultimate purchasers; 3 the channels, class or kind of trade in which the merchandise moves; 4 the environment of the sale i.
See Carborundum, 63 C. In the present case, we apply the Carborundum factors as follows: 1. Louis Marx, 66 Cust. Here, the heads of the subject merchandise are three-dimensional, as are some of the appendages such as the wings on the bumblebee sample received by our office. Thus, this factor falls in favor of classification as toys. User reviews on the internet, however, show that the Pillow Pets are frequently used as toys.
The Pillow Pets are also sold at many stores that sell toys. In addition, at the December 22 conference, Protestant submitted evidence showing that in many stores, the Pillow Pets are sold in the toy section of the store in both physical stores and online.
As a result, these factors fall in favor of classification as toys. Furthermore, advertising of the subject merchandise shows that in the trade, the Pillow Pets are recognized as toys. This is well within a reasonable price range for toys, as there are a myriad of toys that can be less or more expensive.
Thus, it is economically practical for consumers to purchase the Pillow Pets as toys. As a result, after examining the Carborundum factors, we conclude that the Pillow Pets are classifiable in heading , HTSUS, because they belong to the class or kind of goods known as toys. However, pillows of heading , HTSUS, function to increase comfort and allow individuals to lounge or recline with more comfort and support.
See HQ , dated April 18, It is soft and filled, providing comfort to the user. This interpretation is consistent with the exemplars of EN GRI 3 provides, in pertinent part, that: When, by application of rule 2 b or for any other reason, goods are, prima facie, classifiable under two or more headings, classification shall be effected as follows: a The heading which provides the most specific description shall be preferred to headings providing a more general description.
However, when two or more headings each refer to part only of the materials or substances contained in mixed or composite goods or to part only of the items in a set put up for retail sale, those headings are to be regarded as equally specific in relation to those goods, even if one of them gives a more complete or precise description of the goods… c When goods cannot be classified by reference to 3 a or 3 b , they shall be classified under the heading which occurs last in numerical order among those which equally merit consideration.
We agree. United States, F. Siemens Am. Carl Zeiss, F. United States, 69 F. Thus far, these competing provisions have been in balance with one another, as each equally describes the subject merchandise. This classification is consistent with prior CBP rulings.
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