U.S. Customs and Border Protection · CROSS Database · 2 HTS codes referenced
Data compiled from CBP CROSS Rulings, CourtListener (CIT/CAFC) · As of 2026-05-24 · Updates real-time
The tariff classification of a "BOO" from China.
NY 807721 March 29, 1995 CLA-2-63:S:N:N6:345 807721 CATEGORY: Classification TARIFF NO.: 6307.90.9989; 3924.90.5500 Mr. Darryl Wm. Golden Norman Krieger, Inc. P.O. Box 92599 Los Angeles, CA 90009 RE: The tariff classification of a "BOO" from China. Dear Mr. Golden: In your letter dated March 2, 1995, on behalf of Barth & Dreyfuss, Los Angeles, California, you requested a tariff classification ruling. The samples submitted consist of a bag and cookie cutters attached to a cardboard blister package. The bag is closed on the sides and bottom and open on the top. The opening closes by means of a drawstring braided cord. It is made of 65 percent polyester/35 percent cotton woven fabric. The four cookie cutters are composed of plastic in various shaped forms. The samples are being returned as requested. The applicable subheading for the bag will be 6307.90.9989, Harmonized Tariff Schedule of the United States (HTS), which provides for other made up articles...Other: Other, other. The rate of duty will be 7 percent ad valorem. The applicable subheading for the cookie cutters will be 3924.90.5500, HTS, which provides for tableware, kitchenware, other household articles and toilet articles, of plastics: Other: Other. The rate of duty will be 3.4 percent ad valorem. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport
Other CBP classification decisions referencing the same tariff code.