U.S. Customs and Border Protection · CROSS Database · 2 HTS codes referenced
Primary HTS Code
3924.90.5500
$243.9M monthly imports
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Ruling Age
30 years
Data compiled from CBP CROSS Rulings, Census Bureau Trade Data · As of 2026-05-01 · Updates monthly
The tariff classification of various household articles from China.
NY 813312 August 30, 1995 CLA-2-39:S:N:N6:343 813312 CATEGORY: Classification TARIFF NO.: 3924.90.5500; 6304.93.0000 Mr. John H. Qualey Rogers & Brown Inc. P.O. Box 20160 Charleston, SC 29413-0160 RE: The tariff classification of various household articles from China. Dear Mr. Qualey: In your letter dated July 27, 1995, on behalf of Franco Manufacturing Co., you requested a tariff classification ruling. You have submitted samples of four items. No style numbers are indicated in your letter. They are a fabric covered, plastic waste basket; a fabric covered, cardboard tissue box cover; a fabric covered, plastic towel hanger; and a fabric covered, plastic shower curtain ring. All four items are covered with a woven fabric made of 65% polyester and 35% cotton. The essential character of all the items except the fabric covered cardboard tissue box cover, is imparted by the plastic component. The essential character of the cardboard tissue box cover is imparted by the fabric component. The applicable subheading for the cardboard tissue box cover covered with 65 percent polyester/35% percent cotton woven fabric will be 6304.93.0000, Harmonized Tariff Schedule of the United States, (HTS), which provides for other furnishing articles, excluding those of heading 9404: other: not knitted or crocheted, of synthetic fibers. The rate of duty will be 10.6 percent ad valorem. The applicable subheading for the fabric covered plastic waste basket, fabric covered plastic towel hanger, and fabric covered plastic shower curtain ring 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. Items classified in subheading 6304.93.0000, HTS, fall within textile category 666. Based upon international trade agreements, products of China are subject to quota and visa requirements. The designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected. Since part categories are the result of international bilateral agreements which are subject to frequent renegotiations and changes, to obtain the most current information available, we suggest that you check, close to the time of shipment, the Status Report On Current Import Quotas (Restraint Levels),an internal issuance of the U.S. Customs Service, which is available for inspection at your local Customs office. 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.