RE: The tariff classification of a stuffed textile decoration from China

U.S. Department of Homeland Security U.S. Customs and Border Protection National Commodity Specialist Division One World Trade Center, Suite 51.201 New York, NY 10007 U.S. Customs and Border Protection N364890 September 16, 2026 CLA-2-63:OT:RR:NC:N3:351 CATEGORY: Classification TARIFF NO.: 6307.90.9891 Ms. Kim Benedetto Seasons USA Inc 113 South East 22nd Street Bentonville, AR 72712 RE: The tariff classification of a stuffed textile decoration from China Dear Ms. Benedetto: In your letter dated September 8, 2026, you requested a tariff classification ruling. A sample was submitted with your request and will be retained for training purposes. The sample, item #W48080, described as a “Disney Olaf Halloween Decoration,” is a three-dimensional stuffed textile decoration of a snowman “Olaf” from the Disney movie Frozen. The snowman decoration is composed of 100 percent polyester nonwoven felt fabric and stuffed with 100 percent polyester fiberfill. The snowman features two stuffed snowball shaped legs, a stuffed mustard yellow carrot-shaped nose, two eyes with black pupils and a smiling mouth with buck teeth all composed of the same felt fabric. The snowman also features three-dimensional twig-like arms and hair on its head, constructed of a wire wrapped in brown wax paper. In addition, it is adorned with autumn foliage consisting of an assortment of felt applique leaves, including willow, polar, maple, elm, and oak, glued around the circumference of the body and head in colors of dark burgundy, pink rose, mustard yellow, bright orange, and rust brown. The completed decoration measures 8 inches in width by 11 inches in height and approximately 4 inches in width by 10 inches in height, excluding bendable twig components. The applicable subheading for the “Disney Olaf Halloween Decoration” will be 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.”. The general 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 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 Kristine Dodge at kristine.dodge@cbp.dhs.gov. Sincerely, (for) James P. Forkan Director National Commodity Specialist Division