The tariff classification of cushion covers from South Africa.
Issued October 24, 2000 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6304.92.0000
Headings: 6304
Product description
The submitted samples are two cushion covers. They are comprised of two panels sewn together along the edges. The front and back panels of both covers are made from woven cotton fabrics. The center front panel of one cover is printed with an elephant design. The front panel of the second cover is completely hand embroidered and features an elephant and geometric design. One cover measures approximately 15 x 16 inches and the second one 16 x 17 inches. The back panel of both covers has an overlapping flap closure.
CBP rationale
The applicable subheading for the cushion covers 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 G83030 October 24, 2000 CLA-2-63:RR:NC:TA:349 G83030 CATEGORY: Classification TARIFF NO.: 6304.92.0000 Mr. Michael Walt African Express, Inc. 94 Nickerson Road Ashland, MA 01721 RE: The tariff classification of cushion covers from South Africa. Dear Mr. Walt: In your letter dated September 21, 2000 you requested a tariff classification ruling. The submitted samples are two cushion covers. They are comprised of two panels sewn together along the edges. The front and back panels of both covers are made from woven cotton fabrics. The center front panel of one cover is printed with an elephant design. The front panel of the second cover is completely hand embroidered and features an elephant and geometric design. One cover measures approximately 15 x 16 inches and the second one 16 x 17 inches. The back panel of both covers has an overlapping flap closure. The applicable subheading for the cushion covers 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 6.7 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 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 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
The tariff classification of an oven mitt from China
The tariff classification of oven mitt from China
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 →