K88190 K8 Ruling Active

The tariff classification of snowman figures from China

Issued August 17, 2004 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6307.90.9889

Headings: 6307

Product description

The two submitted samples, identified as “X-Mas Snowman Couples” (item number 275220), are stuffed snowman figures attached to a small wood base. They are dressed in winter clothes and are decorated with garland. The first pair of figures carries gifts and the second carries a shovel and sled. Each set is approximately 11” tall and 8½” wide. These are clearly winter decorations with no specific Christmas symbolism.

CBP rationale

The applicable subheading for the snowman figures 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 K88190 August 17, 2004 CLA-2-63:RR:NC:N3:351 K88190 CATEGORY: Classification TARIFF NO.: 6307.90.9889 Craig VerPault Barthco International, Inc. c/o CVS/Pharmacy One CVS International, Inc. Woonsocket, RI 02895 RE: The tariff classification of snowman figures from China Dear Mr. VerPault: In your letter dated July 30, 2004, you requested a tariff classification ruling on behalf of CVS/Pharmacy. The two submitted samples, identified as “X-Mas Snowman Couples” (item number 275220), are stuffed snowman figures attached to a small wood base. They are dressed in winter clothes and are decorated with garland. The first pair of figures carries gifts and the second carries a shovel and sled. Each set is approximately 11” tall and 8½” wide. These are clearly winter decorations with no specific Christmas symbolism. The applicable subheading for the snowman figures 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

View original on CBP CROSS →

More rulings on the same tariff codes

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 →