10 newer rulings cite the same tariff codes.
Classification can shift over time. Review the more recent rulings below before relying on this one.
The tariff classification of a pillow sham from France
Issued April 8, 1999 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardD8 D89352 (April 8, 1999)
Tariff classification
HTS codes: 6304.92.0000
Headings: 6304
Product description
The submitted sample is a pillow sham. It is made from a 100 percent cotton woven fabric and measures approximately 26.5 x 31 inches. The sham is designed to fit a standard size pillow and has an overlapping flap closure on the back. The fabric on the face of the sham extends to form a flange or picture frame effect. The pillow sham features a row of fagoting along the inner edge of the flange.
CBP rationale
The applicable subheading for the pillow sham will be 6304.92.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other furnishing articles, excluding those of heading 9404: other: not knitted or crocheted, of cotton.
Full text
NY D89352 April 8, 1999 CLA-2-63:RR:NC:TA:349 D89352 CATEGORY: Classification TARIFF NO.: 6304.92.0000 Mr. Tim Ward Ian Schrager Hotels 475 Tenth Avenue, Eleventh Floor New York, NY 10018 RE: The tariff classification of a pillow sham from France Dear Mr. Ward: In your letter dated March 16, 1999 you requested a tariff classification ruling. The submitted sample is a pillow sham. It is made from a 100 percent cotton woven fabric and measures approximately 26.5 x 31 inches. The sham is designed to fit a standard size pillow and has an overlapping flap closure on the back. The fabric on the face of the sham extends to form a flange or picture frame effect. The pillow sham features a row of fagoting along the inner edge of the flange. The applicable subheading for the pillow sham will be 6304.92.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other furnishing articles, excluding those of heading 9404: other: not knitted or crocheted, of cotton. The rate of duty will be 6.8 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 John Hansen at 212-637-7078. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
More rulings on the same tariff codes
The tariff classification of handmade decorative wall hanging from Poland
The tariff classification of decorative pillow covers from France
The tariff classification of a pillow cover from China
The tariff classification of dish covers from India
Classification of two Anchors Away bedding sets made in China
Classification of two Mod Elephant bedding sets made in China
The tariff classification of a beach chair pocket towel from China
The tariff classification of throws from India
The tariff classification of Kitchen Utensils and Textile Articles from China
The tariff classification of a pillowcase, flat sheet, duvet cover and pillow sham from Portugal
Follow D89352
Get an email if this ruling is revoked or modified, or a newer ruling supersedes it.
One email per day at most. Confirm your address once, unsubscribe anytime.
Searching CBP rulings the smart way
Rulings are precedent. See which ones apply to your product: TariffLens semantically searches all 200,000+ CBP rulings and builds defensible classifications backed by ruling citations.