D88781 D8 Ruling Active

The tariff classification of a pillow shell from China.

Issued March 25, 1999 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6207.90.9989

Headings: 6207

Product description

It is sewn closed on four sides except for an opening of approximately six inches. Sewn onto one exterior side is a textile panel made of open-work knit embroidered fabric. After importation into the United States the shell will be manufactured into the finish pillow.

CBP rationale

The applicable subheading for the pillow shell will be 6307.90.9989, Harmonized Tariff Schedule of the United States (HTS), which provides for other made up article.

Full text

NY D88781 March 25, 1999 CLA-2-63:RR:NC:TA:352 D88781 CATEGORY: Classification TARIFF NO.: 6207.90.9989 Ms. Tania Balog Ranko Balog Co. 8924 Bellanca Ave Los angeles, CA 90045 RE: The tariff classification of a pillow shell from China. Dear Ms. Balog: In your letter dated March 1, 1999, on behalf of Season Spirit Inc., City of industry, California, you requested a tariff classification ruling. The sample submitted is a pillow shell made of 65 percent polyester/35 percent cotton woven fabric. It is sewn closed on four sides except for an opening of approximately six inches. Sewn onto one exterior side is a textile panel made of open-work knit embroidered fabric. After importation into the United States the shell will be manufactured into the finish pillow. The applicable subheading for the pillow shell will be 6307.90.9989, Harmonized Tariff Schedule of the United States (HTS), which provides for other made up article...Other. The rate of duty will be 7 percent ad valorem. 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 212-637-7092. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

View original on CBP CROSS →

More rulings on the same tariff codes

Searching CBP rulings the smart way

TariffLens semantically searches all 200,000+ CBP rulings, surfaces the ones that actually match your product, and builds defensible classifications backed by ruling citations.

Book a demo →