N024201 N0 Ruling Active

The tariff classification of a decorative stuffed plush moose and wood sled from China

Issued March 13, 2008 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6307.90.9889

Headings: 6307

Product description

You submitted a picture of a decorative stuffed moose with a wood sled (Item# 900006). It stands 40” tall. The moose body is made of an acrylic textile fabric with a polyester fiber filling. The sled and base portions are made of pinewood with a steel frame. You indicate that the item will be sold/marketed as a decorative item for the entryway of a home.

CBP rationale

The applicable subheading for the decorative stuffed plush moose with a wood sled will be 6307.90.9889, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other made up textile articles, other.

Full text

N024201 March 13, 2008 CLA-2-63:OT:RR:E:NC:N3:351 CATEGORY: Classification TARIFF NO.: 6307.90.9889 Amy Morgan Customs Compliance Costco Wholesale 999 Lake Drive Issaquah, WA 98027 RE: The tariff classification of a decorative stuffed plush moose and wood sled from China Dear Ms. Morgan: In your letter dated March 3, 2008, you requested a tariff classification ruling. You submitted a picture of a decorative stuffed moose with a wood sled (Item# 900006). It stands 40” tall. The moose body is made of an acrylic textile fabric with a polyester fiber filling. The sled and base portions are made of pinewood with a steel frame. You indicate that the item will be sold/marketed as a decorative item for the entryway of a home. The applicable subheading for the decorative stuffed plush moose with a wood sled 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

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 →