The tariff classification a pillow sham/cover from China.
Issued September 7, 2000 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6304.91.0020
Headings: 6304
Product description
The submitted sample style #4962-60 (4958-5) is a pillow sham/cover made of 100% cotton knit fabric. This pillow sham/cover is a white color, has a cable and diamond motif, a zipper closure at one end and it measures approximately 18 3/8 inches by 19 15/16 inches. The sample is being returned.
CBP rationale
The applicable subheading for the pillow sham/cover will be 6304.91.0020, Harmonized Tariff Schedule of the United States (HTS), which provides for other furnishing articles, excluding those of heading 9404: other: knitted or crocheted .
Full text
NY 856044 CLA-2-63:S:N:N349:3H 856044 CATEGORY: Classification TARIFF NO.: 6304.91.0020 Ms. Gail T. Cumins Sharretts, Paley, Carter V. Blauvelt, P.C. Sixty-Seven Broad St. New York, N.Y. 10004 RE: The tariff classification a pillow sham/cover from China. Dear Ms. Cumins: In your letter dated September 7, 1990, on behalf of Polo, Ralph Lauren Corporation, you requested a tariff classification ruling. The submitted sample style #4962-60 (4958-5) is a pillow sham/cover made of 100% cotton knit fabric. This pillow sham/cover is a white color, has a cable and diamond motif, a zipper closure at one end and it measures approximately 18 3/8 inches by 19 15/16 inches. The sample is being returned. The applicable subheading for the pillow sham/cover will be 6304.91.0020, Harmonized Tariff Schedule of the United States (HTS), which provides for other furnishing articles, excluding those of heading 9404: other: knitted or crocheted ... of cotton. The rate of duty will be 11.5 percent ad valorem. The pillow sham/cover falls within textile category designation 369. Based upon international textile trade agreements, products of China are subject to visa and quota requirements. 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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