Base
B884261997-09-02New YorkClassification

The tariff classification of fabric covered tray from China

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

Cross-Source Intelligence

Primary HTS Code

6304.92.0000

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Court Cases

4 cases

CIT & Federal Circuit

Ruling Age

28 years

1 related ruling

Data compiled from CBP CROSS Rulings, CourtListener (CIT/CAFC) · As of 2026-05-22 · Updates real-time

Summary

The tariff classification of fabric covered tray from China

Ruling Text

NY B88426 September 2, 1997 CLA-2-63:RR:NC:TA:349 B88426 CATEGORY: Classification TARIFF NO.: 6304.92.0000 Mr. Tobias Henderson Bath & Body Works 7 Limited Parkway East Reynoldsburg, OH 43068 RE: The tariff classification of fabric covered tray from China Dear Mr. Henderson: In your letter dated August 1, 1997 you requested a classification ruling. The submitted sample, your style # 9882, is referred to as a "Fabric Entertaining Basket." It is made from a printed 100 percent cotton woven fabric which covers cardboard panels and plastic foam. The panels form the sides and bottom of the tray. The layers are sewn along the edges of the cardboard panels creating folding joints along each panel and its adjoining panel. It has a set of tie strings at each corner. The tray is square in shape measuring approximately 8 inches, with a 4 inch high rim at each edge. The tray measures approximately 15 x 15 inches in its collapsed or unassembled state. After importation the "Fabric Entertaining Basket" will be filled with domestic Bath and Body Works products. A similar fabric covered cosmetic tray was classified as a textile furnishing in Headquarters Ruling Letter 088428 dated March 21, 1991. The applicable subheading for the "Fabric Entertaining Basket" will be 6304.92.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other furnishing articles, excluding those of heading 9404: not knitted or crocheted, of cotton. The duty rate will be 6.9 percent ad valorem. The "Fabric Entertaining Basket" falls within textile category designation 369. 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 John Hansen at 212-466-5854. Sincerely, Paul K. Schwartz Chief, Textiles & Apparel Branch National Commodity Specialist Division

Related Rulings for HTS 6304.92.00.00

Other CBP classification decisions referencing the same tariff code.