K87398 K8 Ruling Active

The tariff classification of a novelty plush baskets from China or Hong Kong.

Issued July 22, 2004 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6307.90.9889

Headings: 6307

Product description

The submitted samples are novelty plush baskets in the shape of a dump truck and a frog. Measuring approximately 15” L x 9”W x 12”H and 11”L x 9”W x 9”H, respectively, the items are constructed of knit pile fabric stiffened with cardboard inserts and stuffed with what appears to be polyfil.

CBP rationale

The applicable subheading for the novelty plush baskets will be 6307.90.9889, Harmonized Tariff Schedule of the United States (HTS), which provides for other made up textile articles, other.

Full text

NY K87398 July 22, 2004 CLA-2-63:RR:NC:N3:351 K87398 CATEGORY: Classification TARIFF NO.: 6307.90.9889 Linda Lauro Vice President, Administration Commonwealth Toy and Novelty Co., Inc. 45 West 25th Street 5th Floor New York, NY 10010 RE: The tariff classification of a novelty plush baskets from China or Hong Kong. Dear Ms. Lauro: In your letter dated June 30, 2004, you requested a tariff classification ruling. The submitted samples are novelty plush baskets in the shape of a dump truck and a frog. Measuring approximately 15” L x 9”W x 12”H and 11”L x 9”W x 9”H, respectively, the items are constructed of knit pile fabric stiffened with cardboard inserts and stuffed with what appears to be polyfil. The applicable subheading for the novelty plush baskets will be 6307.90.9889, Harmonized Tariff Schedule of the United States (HTS), which provides for other made up textile articles, other. The rate of duty will be 7 percent ad valorem. The samples will be returned as requested. 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 Mitchel Bayer at 646-733-3102. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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