CLA-2-63:OT:RR:NC:N:351
Ms. Kim Benedetto
Seasons USA Inc
2041 Genesee Street
Utica, NY 13501
RE: The tariff classification of gift toppers from China
Dear Ms. Benedetto:
In your letter dated January 23, 2026, you requested a tariff classification ruling. In lieu of a sample,
photographs of the gift toppers were provided with your request.
Style #OEM27-0004, described as “Stuffed Felt Valentine Gift Toppers,” consists of five textile gift toppers
intended to enhance the presentation of a present. Each heart-shaped gift topper is composed of 100 percent
polyester nonwoven felt dyed fabric stuffed with 100 percent polyester fiberfill. Each heart measures 3 ¼
inches in width by 3 ¼ inches in height and is sewn closed with a lockstitch. A four-inch looped 100 percent
polyester woven satin ribbon is attached to the top of each heart, while the heart body is printed with one of
the following words in red lettering: XOXO, Hugs, You Rock, Love Ya, or Cutie. Each finished
heart-shaped gift topper with ribbon measures 3 1/2 inches in width by 7 inches in height.
You have suggested that the gift toppers should be classified under 9505.90.6000, Harmonized Tariff
Schedule of the United States (HTSUS), which provides for festive articles. We disagree. These items have
no direct link to any particular holiday. It would not be aberrant to display these items at any time. (See
Wilton Industries v. U.S. Court No. 00-11-00528).
The applicable subheading for the “Stuffed Felt Valentine Gift Toppers” will be 6307.90.9891, HTSUS,
which provides for “Other made up articles, including dress patterns: 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 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 Frequently Asked Questions on
the Trade Remedy/IEEPA page at
https://www.cbp.gov/trade/programs-administration/trade-remedies/IEEPA-FAQ.
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 [email protected].
Sincerely,
(for)
Denise Faingar
Designated Official Performing the Duties of the Division Director
National Commodity Specialist Division