E82020 E8 Ruling Active

The tariff classification of trinket boxes from China.

Issued June 11, 1999 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6307.90.9989

Headings: 6307

Product description

The submitted samples, designated as style SF2321, are two small heart shaped trinket boxes measuring 4.5 inches at its widest point and 1.5 inches high. The boxes are identical, except that one of the boxes is decorated with three satin roses while the second box is unadorned. Both boxes have a paperboard structure covered with woven fabric. The fabric on the exterior of the box is a woven pile fabric while the interior of the box is covered with satin woven fabric. Each of the boxes features an attached cover with one of the boxes decorated with three satin woven textile roses on a bed of three woven leaves. The lids of both boxes have been padded with a thin layer of foam plastic. Based on the relative value, the exposed surface area, and the marketing appeal of the materials that comprise these boxes, the textile fabric imparts this item with its essential character. Your correspondence suggests that

CBP rationale

The applicable subheading for both trinket boxes will be 6307.90.9989, Harmonized Tariff Schedule of the United States (HTS), which provides for other made up articles, including dress patterns, other, other, other, other, other.

Full text

NY E82020 June 11, 1999 CLA-2-63:RR:NC:TA:352 E82020 CATEGORY: Classification TARIFF NO.: 6307.90.9989 Ms. Amy Johnson WalMart Stores, Inc. 702 Soutwest 8th street Bentonville, AR 72716-8023 RE: The tariff classification of trinket boxes from China. Dear Ms. Johnson: In your letter dated June 2, 1999 you requested a tariff classification ruling. The submitted samples, designated as style SF2321, are two small heart shaped trinket boxes measuring 4.5 inches at its widest point and 1.5 inches high. The boxes are identical, except that one of the boxes is decorated with three satin roses while the second box is unadorned. Both boxes have a paperboard structure covered with woven fabric. The fabric on the exterior of the box is a woven pile fabric while the interior of the box is covered with satin woven fabric. Each of the boxes features an attached cover with one of the boxes decorated with three satin woven textile roses on a bed of three woven leaves. The lids of both boxes have been padded with a thin layer of foam plastic. Based on the relative value, the exposed surface area, and the marketing appeal of the materials that comprise these boxes, the textile fabric imparts this item with its essential character. Your correspondence suggests that you believe that these items should be classifiable as festive articles in subheading 9505.90.6000, HTS. These articles are not classifiable as festive articles. Although the heart is a symbol of Valentine’s Day, these products are not used to decorate the home on that day or to entertain in the home on that day. Rather these boxes will be used as trinket boxes throughout the whole year. The applicable subheading for both trinket boxes will be 6307.90.9989, Harmonized Tariff Schedule of the United States (HTS), which provides for other made up articles, including dress patterns, other, other, other, other, other. The rate of duty will be 7 percent ad valorem. This ruling is being issued under the provisions of Part 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 Alan Tytelman at 212-637-7092. 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.

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.

J81336 March 11, 2003

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 →