The tariff classification of a pillow sham from China.
Issued July 20, 1999 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6304.92.0000
Headings: 6304
Product description
The submitted sample is a pillow sham. The pillow sham is made from 100 percent cotton woven fabric. All of the edges are sewn and the sham features an overlapping flap with a button closure. The sham has a damask stripe design and a flange that creates a picture frame effect. The sample is being returned as requested.
CBP rationale
The applicable subheading for the 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: not knitted or crocheted, of cotton.
Full text
NY E83816 July 20, 1999 CLA-2-63:RR:NC:TA:349 E83816 CATEGORY: Classification TARIFF NO.: 6304.92.0000 Ms. Tania Balog Ranko Balog Co. P.O. Box 92916 Los Angeles, CA 90009-2916 RE: The tariff classification of a pillow sham from China. Dear Ms. Balog: In your letter dated June 17, 1999 you requested a classification ruling on behalf of Hollander Home Fashion. The submitted sample is a pillow sham. The pillow sham is made from 100 percent cotton woven fabric. All of the edges are sewn and the sham features an overlapping flap with a button closure. The sham has a damask stripe design and a flange that creates a picture frame effect. The sample is being returned as requested. The applicable subheading for the 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: not knitted or crocheted, of cotton. The duty rate will be 6.8 percent ad valorem. The pillow sham falls within textile category designation 369. Based upon international textile trade agreements products of China are subject to quota and the requirement of a visa. The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web Site at WWW.CUSTOMS.USTREAS.GOV. In addition, the designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected and should also be verified at the time of shipment. 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
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