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800967 80 Ruling Active

The tariff classification of a pillow shell from China and Indonesia.

Issued August 24, 1994 by U.S. Customs and Border Protection.

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80 800967 (August 24, 1994)

Tariff classification

HTS codes: 6307.90.8945

Headings: 6307

Product description

The submitted sample is a pillow shell made from 100 percent cotton woven fabric. The shell which measures approximately 16 inches square features a printed Christmas design. Three edges are sewn and the fourth contains a small opening which will be used to insert the stuffing after importation.

CBP rationale

The applicable subheading for the pillow shell will be 6307.90.8945, Harmonized Tariff Schedule of the United States (HTS), which provides for other made up articles, including dress patterns, other, other, surgical towels; cotton towels of pile or tufted construction; pillow shells, of cotton; shells for quilts, eiderdowns, comforters and similar articles of cotton: pillow shells, of cotton.

Full text

NY 800967 August 24, 1994 CLA-2-63:S:N:N6:349 800967 CATEGORY: Classification TARIFF NO.: 6307.90.8945 Mr. R. Beltran Alliance International 100 Oceangate Avenue P-200 Long Beach, CA 90802 RE: The tariff classification of a pillow shell from China and Indonesia. Dear Mr. Beltran: In your letter dated August 9, 1994, on behalf of Springs Industries, you requested a classification ruling. The submitted sample is a pillow shell made from 100 percent cotton woven fabric. The shell which measures approximately 16 inches square features a printed Christmas design. Three edges are sewn and the fourth contains a small opening which will be used to insert the stuffing after importation. The applicable subheading for the pillow shell will be 6307.90.8945, Harmonized Tariff Schedule of the United States (HTS), which provides for other made up articles, including dress patterns, other, other, surgical towels; cotton towels of pile or tufted construction; pillow shells, of cotton; shells for quilts, eiderdowns, comforters and similar articles of cotton: pillow shells, of cotton. The duty rate will be 7 percent ad valorem. The pillow shell falls within textile category designation 369. Based upon international textile trade agreements, products of China are subject to visa requirements and quota restrictions, while products of Indonesia are subject to visa requirements only. The designated textile and apparel category may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected. Since part categories are the result of international bilateral agreements which are subject to frequent renegotiations and changes, to obtain the most current information available, we suggest that you check, close to the time of shipment, the Status Report on Current Import Quotas (Restraint Levels), an internal issuance of the U.S. Customs Service, which is available for inspection at your local Customs office. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport

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