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F850912000-04-18New YorkClassification

The tariff classification of a tissue holder 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

26 years

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

Summary

The tariff classification of a tissue holder from China.

Ruling Text

NY F85091 April 18, 2000 CLA-2-63:RR:NC:TA:349 F85091 CATEGORY: Classification TARIFF NO.: 6304.92.0000 Mr. Ted Conlon Four Star International 229 East Main Street Suite 201 Milford, MA 01757 RE: The tariff classification of a tissue holder from China. Dear Mr. Conlon: In your letter dated March 24, 2000 you requested a classification ruling. The instant sample, item #23180609, is a tissue holder. The cylinder shape tissue holder is made from cotton woven fabric. It contains a foam filler and has a zipper closure on the bottom. Affixed to one side of the cover is a textile puff figure of a duck. This item appears to be intended to cover "boutique" sized tissue boxes, and measures approximately 8 inches in width. The tissues may be drawn through a hole in the center of the cover portion. The applicable subheading for the holder will be 6304.92.0000, 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 cotton. The duty rate will be 6.7 percent ad valorem. The tissue holder 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 and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web site at www.customs.gov. In addition, 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 and should also be verified at the time of shipment. 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 212-637-7078. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division