The tariff classification of pillow covers from China.
Issued September 14, 1999 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6304.99.6010
Headings: 6304
Product description
A. Gertmenian & Sons. The submitted samples are pillow covers. Both covers measure approximately 18 inches square. One cover is constructed from a “Kelem” style carpet that has been folded and sewn to create the cover. Three edges are sewn and the fourth features a zipper closure. The second cover is comprised of a “Kelem” style front panel and a cotton velvet like fabric back panel. The back panel features a zipper closure. The “Kelem” portion of both covers is made from 100 percent wool.
CBP rationale
The applicable subheading for the both pillow covers will be 6304.99.6010, Harmonized Tariff Schedule of the United States (HTS), which provides for other furnishing articles, excluding those of heading 9404: other: other: other… of wool or fine animal hair.
Full text
NY E86631 September 14, 1999 CLA-2-63:RR:NC:TA:349 E86631 CATEGORY: Classification TARIFF NO.: 6304.99.6010 Mr. Robert C. Thompson W.J. Byrnes & Co. of Los Angeles, Inc. P.O. Box 90595 Los Angeles, CA 90009 RE: The tariff classification of pillow covers from China. Dear Mr. Thompson: In your letter dated August 26, 1999 you requested a classification ruling on behalf of G. A. Gertmenian & Sons. The submitted samples are pillow covers. Both covers measure approximately 18 inches square. One cover is constructed from a “Kelem” style carpet that has been folded and sewn to create the cover. Three edges are sewn and the fourth features a zipper closure. The second cover is comprised of a “Kelem” style front panel and a cotton velvet like fabric back panel. The back panel features a zipper closure. The “Kelem” portion of both covers is made from 100 percent wool. The applicable subheading for the both pillow covers will be 6304.99.6010, Harmonized Tariff Schedule of the United States (HTS), which provides for other furnishing articles, excluding those of heading 9404: other: other: other… of wool or fine animal hair. The duty rate will be 4.8 percent ad valorem. The covers fall within textile category designation 469. 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.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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