The tariff classification of textile plush decorations from China

N361455May 27, 2026CLA-2-63:OT:RR:NC:N3:351
CATEGORY: Classification
TARIFF NO.: 6307.90.9891
Mr. King JinShanghai Hua Wei Arts & Crafts Manu. Co. LtdNo.469 YinXi Rd, Jiuting Town, Song JiangShanghai ChinaRE: The tariff classification of textile plush decorations from ChinaDear Mr. Jin:In your letter dated
May 12, 2026
, you requested a tariff classification ruling. In lieu of the sample,photographs of textile plush decorations were provided with your request.Item #PT86175, described as a “Valentine Plush,” is a food-themed textile plush home decoration for theValentine season. The decoration is composed of 100 percent polyester knitted dyed pile fabric and stuffedwith 100 percent polypropylene filling.The decoration is shaped like a traditional jar of jam and measures 6 ½ inches in height by 4 ½ inches in length by 3 inches in depth. The jar of jam features a light teal and white checkered lid, two embroidered black eyes and a smile, and a rectangular sewn-on fabric label embroideredwith “YOU’RE MY JAM” on the body of the jar. The applicable subheading for the “Valentine Plush,” will be 6307.90.9891, Harmonized Tariff Schedule ofthe United States (HTSUS), which provides for “Other made up articles, including dress patterns: Other:Other: Other: Other: Other.” The rate of duty will be 7 percent ad valorem.The duties cited above are current as of this ruling’s issuance. 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 at https://hts.usitc.gov/.This ruling does not address the applicability of any additional duties, taxes, fees, exactions and/or othercharges, which may apply to the goods discussed herein. This includes, but is not limited to, tariffs and otherduties as provided for in Subchapter III to Chapter 99, HTSUS.Thus, for example, in addition to the classification stated above, the merchandise covered by this ruling may also need to be reported with eitherthe Chapter 99 provision under which an additional tariff applies or one of the Chapter 99 provisionscovering exceptions to such tariffs.
For further information to assist with the importation process, please refer to the frequently updated CargoSystems Messaging Service (CSMS) messages at https://www.cbp.gov/trade/automated/cargo-systems-messaging-service and the Trade Remedies page at https://www.cbp.gov/trade/programs-administration/trade-remedies.The holding set forth above applies only to the specific factual situation and merchandise description asidentified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations(CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of theinformation furnished in the ruling letter, whether directly, by reference, or by implication, is accurate andcomplete in every material respect. In the event that the facts are modified in any way, or if the goods do notconform to these facts at time of importation, you should bring this to the attention of U.S. Customs andBorder Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodicverification by CBP.This ruling is being issued under the provisions of Part 177 of the Customs and Border ProtectionRegulations (19 C.F.R. 177).A copy of the ruling or the control number indicated above should be provided with the entry documentsfiled at the time this merchandise is imported. If you have any questions regarding the ruling, please contactNational Import Specialist Kristine Dodge at [email protected].
Sincerely,
(for)James P. ForkanDirectorNational Commodity Specialist Division