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The tariff classification of a tissue box cover from China
Issued April 16, 2009 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardN0 N056567 (April 16, 2009)
Tariff classification
HTS codes: 6304.93.0000
Headings: 6304
Product description
The submitted sample is identified as “Cat” Tissue Box Cover (67130). The cover is made from 100 percent polyester woven fabric. It is stylized to fit a cube shaped tissue box and has a slit opening on the top for the removal of tissues. The cover features an opening along the bottom with two elastic straps used to secure the item over a tissue box. Stuffed sections designed to look like a cat’s head, paws and tail are attached to the cover.
CBP rationale
The applicable subheading for the tissue box cover will be 6304.93.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other furnishing articles, excluding those of heading 9404: other: not knitted or crocheted, of synthetic fibers.
Full text
N056567 April 16, 2009 CLA-2-63:RR:NC:N3:349 CATEGORY: Classification TARIFF NO.: 6304.93.0000 Ms. Francine Ramsey Hampton Direct Inc. P.O. Box 1199 Williston, VT 05495 RE: The tariff classification of a tissue box cover from China Dear Ms. Ramsey: In your letter dated March 16, 2009 you requested a classification ruling. The submitted sample is identified as “Cat” Tissue Box Cover (67130). The cover is made from 100 percent polyester woven fabric. It is stylized to fit a cube shaped tissue box and has a slit opening on the top for the removal of tissues. The cover features an opening along the bottom with two elastic straps used to secure the item over a tissue box. Stuffed sections designed to look like a cat’s head, paws and tail are attached to the cover. The applicable subheading for the tissue box cover will be 6304.93.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other furnishing articles, excluding those of heading 9404: other: not knitted or crocheted, of synthetic fibers. The duty rate will be 9.3 percent 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 John Hansen at 646-733-3043. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
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