Section 301 (China) tariffs
Section 301 tariffs — the extra ad-valorem duties on many China-origin goods under Chapter 99 (the 9903.88.xx headings) — often matter more to landed cost than the base HTS rate. These case studies are CBP rulings where a Section 301 measure is part of the picture: how the product was classified, and why the China-origin duty exposure turns on getting the HTS right. Educational reading — always verify the current Chapter 99 status and any exclusions with a licensed customs broker before entry.
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HTS 9507.10.00.80 N332802 2023-05-12Fishing rod holders HTS 9507.10.0080: why CBP chose fishing tackle, not aluminum parts
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HTS 9404.90.20.90 N330981 2023-02-22Novelty pillow HTS 9404.90.2090: why CBP said bedding, not a toy
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HTS 3926.90.9996 N295917 2018-04-26CBP case study: a PVC floor-protection mat that did not fit 'floor coverings' (3918) and landed in 3926
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HTS 9506.91.0030 N260624 2015-01-30CBP case study: why a cork-and-rubber yoga mat set is treated as exercise equipment (9506), not a floor covering
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HTS 9405.40.8000 N240754 2013-04-29CBP case study: why an LED light string is 'lamps and lighting' (9405), not a festive article (9505)
This is general educational information compiled from public CBP CROSS rulings to help importers understand classification reasoning, duty differences and compliance risks. It is not a formal HTS classification, customs-broker service, entry instruction, duty determination, or legal advice for any specific shipment. Final classification depends on a product's actual material, construction, use, accessories, invoice description, country of origin, and current legal status. Importers should confirm with a licensed customs broker or trade counsel, or request a binding ruling from CBP, before entry.