The tariff classification of textile plush decorations from China

N361415 May 27, 2026CLA-2-63:OT:RR:NC:N3:351 CATEGORY: Classification TARIFF NO.: 6307.90.9891 Mr. King JinShanghai Hua Wei Arts & Crafts Manu. Co. LtdNo 469 Yinxi Rd, Jiuting Town, Song JiangShanghaiChinaRE: The tariff classification of textile plush decorations from ChinaDear Mr. Jin:In your letter dated May 11, 2026 , you requested a tariff classification ruling. In lieu of samples,photographs of the textile plush decorations were provided with your request.The items, described as “Mini Valentine Plush,” are textile plush home decorations for the Valentine season. Each heart-shaped decoration is composed of 100 percent polyester knitted dyed pile fabric stuffed with 100percent polypropylene filling. Each decoration measures 5 inches in length by 4 inches in width by 1 inch indepth. The style number will be delineated by the color of the fabric and the embroidered message on the topsurface: Style# PT 86157-1, purple, “CUTIE PIE”; PT86157-2, light pink, “XOXO”; PT86157-3, blue,“BESTIE”; PT86157-4, red, “LOVE”; PT86157-5, hot pink, “BE MINE”; and PT86157-6, yellow, “SWEETHEART.”The applicable subheading for the “Mini Valentine Plush,” will be 6307.90.9891, Harmonized TariffSchedule of the United States (HTSUS), which provides for “Other made up articles, including dresspatterns: Other: Other: Other: Other: Other.” The rate of duty will be 7 percent ad valorem.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 othercharges, which may apply to the goods discussed herein. This includes, but is not limited to, tariffs and otherduties 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 eitherthe Chapter 99 provision under which an additional tariff applies or one of the Chapter 99 provisionscovering exceptions to such tariffs.For further information to assist with the importation process, please refer to the frequently updated CargoSystems 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 asidentified 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 theinformation furnished in the ruling letter, whether directly, by reference, or by implication, is accurate andcomplete in every material respect. In the event that the facts are modified in any way, or if the goods do notconform to these facts at time of importation, you should bring this to the attention of U.S. Customs andBorder 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 periodicverification by CBP.This ruling is being issued under the provisions of Part 177 of the Customs and Border ProtectionRegulations (19 C.F.R. 177).A copy of the ruling or the control number indicated above should be provided with the entry documentsfiled at the time this merchandise is imported. If you have any questions regarding the ruling, please contactNational Import Specialist Kristine Dodge at kristine.dodge@cbp.dhs.gov. Sincerely, (for)James P. ForkanDirectorNational Commodity Specialist Division