N013531 N0 Ruling Active

The tariff classification of a box for bathroom tissue, from China

Issued July 2, 2007 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6307.90.9889

Headings: 6307

Product description

You submitted a sample of a decorative box, style YS30599, in which to store a roll of bathroom tissue. It is 4½” tall and 4½” in diameter, with a removable lid. It is constructed of paperboard and covered with brushed woven textile fabric. On top of the lid is a stuffed snowman’s head, with scarf and cap. On the sides of the box are the snowman’s arms.

CBP rationale

The applicable subheading for the tissue box will be 6307.90.9889, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other made up textile articles, other.

Full text

N013531 July 2, 2007 CLA-2-63:RR:NC:N3:351 CATEGORY: Classification TARIFF NO.: 6307.90.9889 Mary Abrams Customs Import Compliance Dept. Kohl’s Department Stores N56 W17000 Ridgewood Drive Menomonee Falls, WI 53051 RE: The tariff classification of a box for bathroom tissue, from China Dear Ms. Abrams: In your letter dated June 26, 2007, you requested a tariff classification ruling. You submitted a sample of a decorative box, style YS30599, in which to store a roll of bathroom tissue. It is 4½” tall and 4½” in diameter, with a removable lid. It is constructed of paperboard and covered with brushed woven textile fabric. On top of the lid is a stuffed snowman’s head, with scarf and cap. On the sides of the box are the snowman’s arms. The applicable subheading for the tissue box will be 6307.90.9889, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other made up textile articles, other. The rate of duty will be 7% ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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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