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The tariff classification of a decorative textile covered polar bear from China
Issued September 25, 2018 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardN3 N300352 (September 25, 2018)
Tariff classification
HTS codes: 6307.90.9889
Headings: 6307
Product description
You submitted a sample of CVS #351207, Plush Bear. The plush bear is made up from solid Styrofoam with a brushed polyester fabric that resembles faux fur. The polar bear features a scarf tied around his neck and measures 10?L x 6H?. It is sold only during the Christmas season to decorate a table or shelf. However, the polar bear as designed is not a recognized symbol of Christmas and is not limited to use during the holiday.
CBP rationale
The applicable subheading for CVS #351207, Plush Bear will be 6307.90.9889, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other made up textile articles, other.
Full text
N300352 September 25, 2018 CLA-2-63:OT:RR:NC:N3:351 CATEGORY: Classification TARIFF NO.: 6307.90.9889 Mr. Joseph Kenny Geodis USA, Inc. One CVS Drive Woonsocket, RI 02895 RE: The tariff classification of a decorative textile covered polar bear from China Dear Mr. Kenny: In your letter dated August 30, 2018, you requested a tariff classification ruling, on behalf of your client CVS Pharmacy. You submitted a sample of CVS #351207, Plush Bear. The plush bear is made up from solid Styrofoam with a brushed polyester fabric that resembles faux fur. The polar bear features a scarf tied around his neck and measures 10?L x 6H?. It is sold only during the Christmas season to decorate a table or shelf. However, the polar bear as designed is not a recognized symbol of Christmas and is not limited to use during the holiday. The applicable subheading for CVS #351207, Plush Bear 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 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 the World Wide Web at https://hts.usitc.gov/current. 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 Adleasia Lonesome via email at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division
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