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The tariff classification of a cushion and pillowcase from China.
Issued October 4, 1995 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboard81 814768 (October 4, 1995)
Tariff classification
HTS codes: 6302.39.0020, 9404.90.2000
Product description
You submitted a cushion identified as article number 11206 and a pillowcase identified as article number 14654. The outer shell of the cushion is made of silk woven fabric filled with silk wadding. It measures approximately 49.5 x 66 centimeters and all four edges are sewn. The pillowcase is made of silk woven fabric and it measures approximately 51 x 76 centimeters. Three edges of the pillowcase are sewn with a piping cord and the fourth is left open to accommodate the insertion of a pillow.
CBP rationale
The applicable subheading for the cushion will be 9404.90.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for mattress supports; articles of bedding and similar furnishing (for example, mattresses, quilts, eiderdowns, cushions, pouffes and pillows) fitted with springs or stuffed or internally fitted with any material or of cellular rubber or plastics, whether or not covered: other: pillows, cushions and similar furnishings: other. The applicable subheading for the pillowcase will be 6302.39.0020, HTS, which provides for bed linen, table linen, toilet linen and kitchen linen: other bed linen: of other textile materials.
Full text
NY 814768 October 4, 1995 CLA-2-94:R:N3:349 814768 CATEGORY: Classification TARIFF NO.: 9404.90.2000; 6302.39.0020 Ms. Brenda Chidester Southern Overseas P.O. Box 19130 Charlotte, NC 28219 RE: The tariff classification of a cushion and pillowcase from China. Dear Ms. Chidester: In your letter dated September 6, 1995, on behalf of Four Happiness Inc. you requested a tariff classification ruling. You submitted a cushion identified as article number 11206 and a pillowcase identified as article number 14654. The outer shell of the cushion is made of silk woven fabric filled with silk wadding. It measures approximately 49.5 x 66 centimeters and all four edges are sewn. The pillowcase is made of silk woven fabric and it measures approximately 51 x 76 centimeters. Three edges of the pillowcase are sewn with a piping cord and the fourth is left open to accommodate the insertion of a pillow. The applicable subheading for the cushion will be 9404.90.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for mattress supports; articles of bedding and similar furnishing (for example, mattresses, quilts, eiderdowns, cushions, pouffes and pillows) fitted with springs or stuffed or internally fitted with any material or of cellular rubber or plastics, whether or not covered: other: pillows, cushions and similar furnishings: other. The rate of duty will be 6 percent ad valorem. The applicable subheading for the pillowcase will be 6302.39.0020, HTS, which provides for bed linen, table linen, toilet linen and kitchen linen: other bed linen: of other textile materials... other: containing 85 percent or more by weight of silk or silk waste. The rate of duty is 8.2 percent ad valorem. Presently, the above subheadings are not assigned a textile category designation and items classified therein are not subject to quota or visa requirements. This ruling is being issued under the provisions of Section 177 of the Customs 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, contact National Import Specialist John Hansen at 212-466-5854. Sincerely, Roger J. Silvestri Director National Commodity Specialist Division
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