The tariff classification of a pillow cover from India.
Issued April 26, 1996 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6304.99.6030
Headings: 6304
Product description
You submitted a sample of a pillow cover. The cover is made of a 100 percent woven silk base fabric which is lined with polyester. The silk base fabric is covered with round plastic black, gold, red and blue sequins which completely cover the item creating a cat design. Three edges of the cover are sewn and the fourth contains a zipper closure. The pillow cover measures approximately 11-1/2 by 12-1/2. A pillow for which this cover is designed would be large enough to cushion the head. Therefore, this cover is similar to a pillow sham and is classifiable as a textile furnishing. As requested the pillow cover is being returned.
CBP rationale
The applicable subheading for the pillow cover will be 6304.99.6030, Harmonized Tariff Schedule of the United States (HTS), which provides for other furnishing articles, excluding those of heading 9404: other: other: other.
Full text
NY A81788 April 26, 1996 CLA-2-63:RR:NC:TP:349 A81788 CATEGORY: Classification TARIFF NO.: 6304.99.6030 Ms. Julie Kim Inter-Maritime Forwarding Company Incorporated 156 William Street New York, NY 10038-2689 RE: The tariff classification of a pillow cover from India. Dear Ms. Kim: In your letter dated April 5, 1996 on behalf of Samoto Designs you requested a tariff classification ruling. You submitted a sample of a pillow cover. The cover is made of a 100 percent woven silk base fabric which is lined with polyester. The silk base fabric is covered with round plastic black, gold, red and blue sequins which completely cover the item creating a cat design. Three edges of the cover are sewn and the fourth contains a zipper closure. The pillow cover measures approximately 11-1/2 by 12-1/2. A pillow for which this cover is designed would be large enough to cushion the head. Therefore, this cover is similar to a pillow sham and is classifiable as a textile furnishing. As requested the pillow cover is being returned. The applicable subheading for the pillow cover will be 6304.99.6030, Harmonized Tariff Schedule of the United States (HTS), which provides for other furnishing articles, excluding those of heading 9404: other: other: other... other: containing 85 percent or more by weight of silk or silk waste. The rate of duty will be 5.8 percent ad valorem. Presently, there is no textile category assigned to subheading 6304.99.6030, HTS, and merchandise classified therein is not subject to either visa or quota requirements. This ruling is being issued under the provisions of Part 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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