D83057 D8 Ruling Active

The tariff classification of a fabric fish figure and a pillow shell made in China.

Issued October 8, 1998 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9503.41.0060, 9503.41.0010, 6307.90.9989

Headings: 9503, 6307

Product description

The tariff classification of a fabric fish figure and a pillow shell made in China.

CBP rationale

the applicable subheading for this animal skin will be 9503.41.0060, HTS, which provides for toys representing animals or non-human creatures and parts and accessories thereof: stuffed toys and parts and accessories thereof, parts and accessories. The applicable subheading for the pillow shell is 6307.90.9980, HTS, which provides for other made up articles, including dress: other: other: other, other.

Full text

NY D83057 October 8, 1998 CLA-2-95:RR:NC:2:224 D83057 CATEGORY: Classification TARIFF NO.: 9503.41.0010; 9503.41.0060; 6307.90.9989 Mary B. Lind Pioneer Int'l Customhouse Brokerage 130 Battery Street Suite 300 San Francisco CA 94111 RE: The tariff classification of a fabric fish figure and a pillow shell made in China. Dear Ms. Lind: In your letter dated September 22, 1998, you requested a tariff classification ruling on behalf of Frank's Trading Co. The fish figure is a novelty representation of a fish made of 100% polyester outer fabric and stuffed with 100% polyester fiber fill. The figure measures about 29 inches in length. The second article is a plain white woven pillow shell of 55% polyester and 45% cotton with one end having a 12-inch opening for filler. The fish figure is suitable for use as an entertaining accessory decoration and a toy plaything. The applicable subheading for the fish figure will be 9503.41.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for toys representing animals or non-human creatures and parts and accessories thereof: stuffed toys and parts and accessories thereof, stuffed toys. The duty rate will be free. If the unstuffed shell of the fish with a four-inch slit opening for stuffing is imported, the applicable subheading for this animal skin will be 9503.41.0060, HTS, which provides for toys representing animals or non-human creatures and parts and accessories thereof: stuffed toys and parts and accessories thereof, parts and accessories. The rate of duty will be free. This applies whether the skin or shell has sewn eyes and fins in its condition as imported or these features will be added subsequent to importation. The applicable subheading for the pillow shell is 6307.90.9980, HTS, which provides for other made up articles, including dress: other: other: other, 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. If you have any questions regarding the ruling, contact National Import Specialist Tom McKenna at 212-466-5475. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

View original on CBP CROSS →

More rulings on the same tariff codes

N053260 March 16, 2009

The tariff classification of disposable items from China.

N019940 December 10, 2007

The tariff classification of chef/server aprons from China.

N012508 July 6, 2007

The tariff classification of shoe cover dispensers and shoe covers from China

M81812 April 14, 2006

The tariff classification of children’s costumes from China.

967730 December 12, 2005

Revocation of New York Ruling Letter (NY) F86031, dated May 3, 2000; Classification of "Kids II Foot Rattles"

L86374 July 27, 2005

The tariff classification of tool belts and a tote bag from China

966919 February 28, 2005

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

K85291 April 26, 2004

The tariff classification of a drink cuff from China

K81093 November 26, 2003

The tariff classification of scrubbing sponges, scour pads, metallic scourers, a plastic spoon and a nylon beauty cape from China

J83245 May 1, 2003

The tariff classification of pillow sham and pillow shell from China and India.

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 →