The tariff classification of pillow shells, a cushion shell and a bed rest cover from China.
Issued January 22, 1999 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6307.90.9989
Headings: 6307
Product description
Your request is for pillow shells, a cushion shell and a bed rest cover. The item identified as “Sample A” is a pillow shell made of 65 percent polyester/35 percent cotton woven fabric with a checkerboard pattern design. It is sewn closed on four sides except for an opening of approximately 5". Sewn around the edges is a textile fringe. After importation into the United States the shell will be stuffed with polyester fiber filling. It measures approximately 17" x 17". The items identified as “Sample B” is a pillow shell and “Sample C” is a cushion shell. Both are constructed of an iridescent nylon woven fabric. They are sewn closed on four sides except for an opening of approximately 5". A textile piping is sewn around “Sample B’s” edges. After importation into the United States the shells will be stuffed with polyester fiber filling. “Sample B” measures approximately 17" x 17" and “Sample C” measures approximately 25" x 25". The item identified as “Sample D” is a bed rest cover made of iridescent nylon woven fabric sewn into the shape of a bed rest. It is sewn closed except for an opening of approximately 5". After importation into the United States the cover will be stuffed with fiber filling.
CBP rationale
The applicable subheading for the pillow shells, the cushion shell and the bed rest cover will be 6307.90.9989, Harmonized Tariff Schedule of the United States (HTS), which provides for other made up articles.
Full text
NY D86637 January 22, 1999 CLA-2-63:RR:NC:TA:352 D86637 CATEGORY: Classification TARIFF NO.: 6307.90.9989 Ms. Patsy Osborne Ex-Cell Home Fashions, Inc. P.O. Box 1879 One Excell Linde Drive Goldsboro, NC 27533 RE: The tariff classification of pillow shells, a cushion shell and a bed rest cover from China. Dear Ms. Osborne: In your letter dated December 16, 1998, you requested a tariff classification ruling. Your request is for pillow shells, a cushion shell and a bed rest cover. The item identified as “Sample A” is a pillow shell made of 65 percent polyester/35 percent cotton woven fabric with a checkerboard pattern design. It is sewn closed on four sides except for an opening of approximately 5". Sewn around the edges is a textile fringe. After importation into the United States the shell will be stuffed with polyester fiber filling. It measures approximately 17" x 17". The items identified as “Sample B” is a pillow shell and “Sample C” is a cushion shell. Both are constructed of an iridescent nylon woven fabric. They are sewn closed on four sides except for an opening of approximately 5". A textile piping is sewn around “Sample B’s” edges. After importation into the United States the shells will be stuffed with polyester fiber filling. “Sample B” measures approximately 17" x 17" and “Sample C” measures approximately 25" x 25". The item identified as “Sample D” is a bed rest cover made of iridescent nylon woven fabric sewn into the shape of a bed rest. It is sewn closed except for an opening of approximately 5". After importation into the United States the cover will be stuffed with fiber filling. The applicable subheading for the pillow shells, the cushion shell and the bed rest cover will be 6307.90.9989, Harmonized Tariff Schedule of the United States (HTS), which provides for other made up articles...Other. The rate of duty will be 7 percent ad valorem. At the present time there are no visa or quota restrictions for articles classifiable under subheading 6307.90.9989, HTS, from China. 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 Alan Tytelman at 212-466-5896. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
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