Base
B845871997-05-08New YorkClassification

The tariff classification of a acrylic animal head on fabric from China.

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

Cross-Source Intelligence

Primary HTS Code

6117.80.9540

$14.3M monthly imports

Compare All →

Court Cases

1 case

CIT & Federal Circuit

Ruling Age

29 years

Data compiled from CBP CROSS Rulings, Census Bureau Trade Data, CourtListener (CIT/CAFC) · As of 2026-05-04 · Updates monthly

Summary

The tariff classification of a acrylic animal head on fabric from China.

Ruling Text

NY B84587 May 8, 1997 CLA-2-61:RR:NC:3:353 B84587 CATEGORY:Classification TARIFF NO.: 6117.80.9540 Ms. Frances M. McKay The Funny Farm 14 Plum St. Fairfield, CT 06430 RE: The tariff classification of a acrylic animal head on fabric from China. Dear Ms. McKay: In your letter dated April 16, 1997 you requested a classification ruling. The submitted sample consists of knit fabric stated to be polyester/acrylic, approximately 24 inches in length and 5 inches wide and features a hook and loop closure. It is described as a "Snuzzlebuddy", a length of polyfleece with the head and forearms of an acrylic plush animal/soft doll permanently sewn at one end of the fabric and the tail and hindlegs attached at the opposite end, creating a "playmate" that can be tied around a child's bookbag, waist, neck, etc. for easy portability or around the bedpost for safe-keeping. This article is not a toy, because of its configuration and appearance and described use indicates it will not be used principally as a plaything. The article is not "designed principally for amusement" purposes but whose purpose appears principally designed as a novelty scarf for a child and therefore not a toy of Chapter 95. The applicable subheading for the child's scarf will be 6117.80.9540, Harmonized Tariff Schedule of the United States (HTS), which provides for Other made up clothing accessories, knitted or crocheted parts of garments or of clothing accessories: Other accessories: Other, Other: Other. The duty rate will be 15.2 percent ad valorem. The child's scarf falls within textile category designation 659. Based upon international textile trade agreements products of China are subject to quota and the requirement of a visa. 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. 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 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 Martin Weiss at 212-466-5881. Sincerely, Paul K. Schwartz Chief, Textiles & Apparel Branch National Commodity Specialist Division

Related Rulings for HTS 6117.80.95.40

Other CBP classification decisions referencing the same tariff code.