CLA-2-94:OT:RR:NC:N5:433
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 NUN2AMSDNS01, the “Space Dinosaurs 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 “Space Dinosaurs 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 [email protected].
Sincerely,
(for)
James P. Forkan
Director
National Commodity Specialist Division