The tariff classification of textile furniture from China

N360273 April 9, 2026 CLA-2-94:OT:RR:NC:N5:433 CATEGORY: Classification TARIFF NO.: 9403.89.6015 Laura Andalon C-Air International Inc. 2015 Manhattan Beach Blvd., Suite #108 Redondo Beach, CA 90278 RE: The tariff classification of textile furniture from China Dear Ms. Andalon: In your letter dated April 1, 2026, you requested a tariff classification ruling on behalf of POP Creations. In lieu of samples, illustrative literature and a product description were provided. Item NUN4VDYLS01, the “Disney Stitch Toy Chest,” is a floor standing storage chest used for general storage and organization of various items. The storage chest is uncoated, constructed of 100% nonwoven polypropylene textile fabric, and is made by sewing two layers of nonwoven fabric with a 2 mm cardboard insert in between. The storage chest is collapsible and folds flat when not in use. The storage chest lid has a 100% nylon Velcro strip and 100% nonwoven polypropylene textile handles located on the left and the right side. The storage chest dimensions approximate 29" in length, 14.5" in width, and 16" in height. The ruling request seeks classification of the toy chest in subheading 6307.90.9891, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for “Other made-up articles, including dress patterns: Other: Other: Other: Other: Other.” In order for the toy chest to be considered a made-up article of textile under subheading 6307.90.9891, HTSUS, there can be no specific heading that provides for the classification of the toy chest. This heading covers made up articles of any textile material which are not included more specifically in other headings of Section XI or elsewhere in the Nomenclature. Heading 6307 is a residual provision for “other made-up articles of textiles” within Section XI that are not more specifically provided elsewhere within the HTSUS. The Harmonized Commodity Description and Coding System Explanatory Notes (ENs) constitutes the official interpretation of the Harmonized System at the international level. The ENs to Chapter 94 of the Harmonized Tariff Schedule (HTS), for “Furniture,” states: “the term ‘furniture’ means: (A) Any ‘moveable’ articles (not included under other more specific headings of the Nomenclature), which have the essential characteristic that they are constructed for placing on the floor or ground, and which are used, mainly with a utilitarian purpose, to equip private dwellings, hotels, theatres, cinemas, offices, churches, schools, cafes, restaurants, laboratories, hospitals dentists’ surgeries, etc., or ships, aircraft, railway coaches, motor vehicles, caravan-trailers or similar means of transport. (It should be noted that, for the purposes of this Chapter, articles are considered to be ‘movable’ furniture even if they are designed for bolting, etc., to the floor, e.g., chairs for use on ships). Similar articles (seats, chairs, etc.,) for use in gardens, squares, promenades, etc., are also included in this category.” Further, the ENs to Chapter 94, heading 9403 of the HTS, provides “This heading covers furniture and parts thereof, not covered by the previous headings. It includes furniture for general use (e.g., cupboards, show cases, tables, telephone stands, writing desks, escritoires, book cases, and other shelved furniture (including single shelves presented with supports for fixing them to the wall), etc.), and also furniture for special uses.” Heading 9403 item (1) includes furniture for “Private dwellings, hotels, etc., such as : cabinets, linen chests, bread chests, log chests; chests of drawers, tallboys; pedestals, plant stands; dressingtables; pedestal tables; wardrobes, linen presses; hall stands, umbrella stands; sideboards, dressers, cupboards; foodsafes; bedside tables; beds (including wardrobe beds, campbeds, folding beds, cots, etc.); needlework tables; stools and foot-stools (whether or not rocking) designed to rest the feet, fire screens; draughtscreens; pedestal ashtrays; music cabinets, music stands or desks; playpens; serving trolleys (whether or not fitted with a hot plate).” The “Disney Stitch Toy Chest,” is within the construct of Chapter 94, heading 9403, and item (1); the toy chest is floor or ground standing moveable textile furniture. The applicable subheading for the subject merchandise will be 9403.89.6015, HTSUS, which provides for “Other furniture and parts thereof: Furniture of other materials, including cane, osier, bamboo or similar materials: Other: Other: Other household.” The general rate of duty will be free. The duties cited above are current as of this ruling’s issuance. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided at https://hts.usitc.gov/. This ruling does not address the applicability of any additional duties, taxes, fees, exactions and/or other charges, which may apply to the goods discussed herein. This includes, but is not limited to, tariffs and other duties as provided for in Subchapter III to Chapter 99, HTSUS. Thus, for example, in addition to the classification stated above, the merchandise covered by this ruling may also need to be reported with either the Chapter 99 provision under which an additional tariff applies or one of the Chapter 99 provisions covering exceptions to such tariffs. For further information to assist with the importation process, please refer to the frequently updated Cargo Systems Messaging Service (CSMS) messages at https://www.cbp.gov/trade/automated/cargo-systems-messaging-service and the Trade Remedies page at https://www.cbp.gov/trade/programs-administration/trade-remedies. The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP. This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Dharmendra Lilia at dharmendra.lilia@cbp.dhs.gov. Sincerely, (for) James P. Forkan Director National Commodity Specialist Division