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The tariff classification of a cushion cover from China.
Issued January 19, 1996 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboard81 817687 (January 19, 1996)
Tariff classification
HTS codes: 6304.92.0000
Headings: 6304
Product description
The instant sample is a cushion cover which is specifically shaped to accommodate a foam filling. The top of the cover is made of knitted terry fabric, while the sides and back of the cover are made of a woven fabric. Both the knit and woven portion of the cover are made of a blend of 65 percent polyester and 35 percent cotton. The cover measures approximately 26 x 40 centimeters. There is a partial opening at one end of the cover with a "VELCRO" like closure used to accommodate the insertion of the foam filling. The cover will be stuffed with the foam here in the United States.
CBP rationale
The applicable subheading for the cushion cover will be 6304.93.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other made up articles other furnishing articles, excluding those of heading 9404: other: not knitted or crocheted, of synthetic fibers.
Full text
NY 817687 January 19, 1996 CLA-2-63:RR:NC:TP:349 817687 CATEGORY: Classification TARIFF NO.: 6304.92.0000 Mr. Christian J. Gaston West Coast Customs Brokers (Los Angeles), Inc. 400 Oceangate Suite 550 Long Beach, CA 90802-4307 RE: The tariff classification of a cushion cover from China. Dear Mr. Gaston: In your letter dated December 15, 1995 you requested a classification ruling. The instant sample is a cushion cover which is specifically shaped to accommodate a foam filling. The top of the cover is made of knitted terry fabric, while the sides and back of the cover are made of a woven fabric. Both the knit and woven portion of the cover are made of a blend of 65 percent polyester and 35 percent cotton. The cover measures approximately 26 x 40 centimeters. There is a partial opening at one end of the cover with a "VELCRO" like closure used to accommodate the insertion of the foam filling. The cover will be stuffed with the foam here in the United States. The applicable subheading for the cushion cover will be 6304.93.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other made up articles other furnishing articles, excluding those of heading 9404: other: not knitted or crocheted, of synthetic fibers. The duty rate will be 7 percent ad valorem. The cushion cover falls within textile category designation 666. Based upon international textile trade agreements products of China are subject to quota and the requirement of a visa. The designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected. 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 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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