The tariff classification of a lap desk for children from China
Issued April 3, 1998 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6307.90.9989
Headings: 6307
Product description
The tariff classification of a lap desk for children from China
CBP rationale
The applicable subheading for the lap desk will be 6307.90.9989, Harmonized Tariff Schedule of the United States (HTS), which provides for other made up articles.
Full text
PD C85982 April 3, 1998 CLA-2-63:SF G30 C85982 CATEGORY: Classification TARIFF NO.: 6307.90.9989 Ms. Louise Megale Patrick Powers Customs Brokers Inc. 27 Blake Avenue Lynbrook, NY 11563-2505 RE: The tariff classification of a lap desk for children from China Dear Ms. Megale: In your letter dated March 27, 1998 on behalf of Hope Industries Inc. you requested a tariff classification ruling. The submitted sample is a children's lap desk composed of a rigid paperboard top (approximately 11" X 14") on a fabric-covered bean-bag base which enables the desk to rest securely on the child's lap. The base fabric is printed with a cow spot design, and there is a 4" X 3" stuffed textile cow extending out from one short edge of the desk. The cow has a small patch of hook-and-loop fastener on its extended arm' which can fasten to the cow's napped fabric body, forming a pencil holder loop. There is a zippered self-fabric storage compartment which is secured over the bean-bag base by a length of hook-and-loop fastener tape. A self-fabric handle extends from one long edge of the desk. The applicable subheading for the lap desk 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 Section 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. Sincerely, Alice M. Rigdon Port Director San Francisco
More rulings on the same tariff codes
The tariff classification of disposable items from China.
The tariff classification of chef/server aprons from China.
The tariff classification of shoe cover dispensers and shoe covers from China
The tariff classification of children’s costumes from China.
The tariff classification of tool belts and a tote bag from China
Internal Advice; Classification of an Insulated Beverage Holder; Heading 5906, HTSUSA; Cellular Material and Textile Fabric; Heading 6307, HTSUSA; Other Made Up Textile Article Dear Sir: This is in reply to your memorandum dated January 9, 2004, forwarding a request for internal advice dated October 25, 2003, mailed November 28, 2003, and received by Customs and Border Protection (CBP) on December 10, 2003, from R.L. Pohler & Co. Customhouse Broker, on behalf of Border Promotional Products, Inc. (hereinafter Border or requester), on the classification, under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA), of an insulated beverage holder. Your memorandum and a sample was received by this office on February 24, 2004. FACTS: The submitted sample is a cylindrical shaped insulated beverage holder, which is described as a "cuzzy". It is made of three layers of material. The outer layer consists of a knit fabric. The middle layer appears to be of cellular materi
The tariff classification of a drink cuff from China
The tariff classification of scrubbing sponges, scour pads, metallic scourers, a plastic spoon and a nylon beauty cape from China
The tariff classification of pillow sham and pillow shell from China and India.
The tariff classification of soccer referee warning card holders from Taiwan.
Searching CBP rulings the smart way
TariffLens semantically searches all 200,000+ CBP rulings, surfaces the ones that actually match your product, and builds defensible classifications backed by ruling citations.
Book a demo →