Base
8638971991-06-05New YorkClassification

The tariff classification of a box and a pillow from China.

U.S. Customs and Border Protection · CROSS Database · 1 HTS code referenced

Cross-Source Intelligence

Data compiled from CBP CROSS Rulings, Census Bureau Trade Data · As of 2026-05-08 · Updates monthly

Summary

The tariff classification of a box and a pillow from China.

Ruling Text

NY 863897 JUN 05 1991 CLA-2-63:S:N:N3G:345 863897 CATEGORY: Classification TARIFF NO.: 6307.90.9490 Ms. Lorraine M. Dugan Associated Merchandising Corporation 1440 Broadway New York, NY 10018 RE: The tariff classification of a box and a pillow from China. Dear Ms. Dugan: In your letter dated May 23, 1991, on behalf of Target Stores, you requested a tariff classification ruling. The sample submitted is a box, style F13034, and a pillow, style F18074-1. The box is trunk shaped composed of a paperboard base covered with damask fabric. The attached lid is decorated with a satin bow and a sprig of holly. It measures approximately 5 inches high, 5 inches wide and 2 1/2 inches deep. The pillow is constructed of damask fabric and stuffed with 100 percent cotton. It measures approximately 5 1/2" X 5 1/2," with ruffles. The pillow is decorated on one side with a textile cord and a satin bow with a loop. The samples will be returned as requested. The applicable subheading for the box and pillow will be 6307.90.9490, 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. 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