The tariff classification of pillow covers from China.
Issued January 11, 2001 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6304.93.0000
Headings: 6304
Product description
The submitted samples, described as pillow shells, are pillow covers. The covers are made from 100 percent nylon woven fabric. One cover refereed to as a “body roll” measures 12 inches in diameter by 36 inches long. One end is completely sewn and the other end features a full zipper closure. The other cover measures 20 x 26 inches. Three sides are sewn and the fourth features a full zipper closure. As requested the samples are being returned.
CBP rationale
The applicable subheading for the pillow covers will be 6304.93.0000, 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 synthetic fibers.
Full text
NY G85423 January 11, 2001 CLA-2-63:RR:NC:TA:349 G85423 CATEGORY: Classification TARIFF NO.: 6304.93.0000 Ms. Tania Balog Ranko Balog Co. P.O. Box 92916 Los Angeles, CA 90009-2916 RE: The tariff classification of pillow covers from China. Dear Ms. Balog: In your letter dated December 13, 2000 you requested a classification ruling on behalf of Hollander Home Fashion. The submitted samples, described as pillow shells, are pillow covers. The covers are made from 100 percent nylon woven fabric. One cover refereed to as a “body roll” measures 12 inches in diameter by 36 inches long. One end is completely sewn and the other end features a full zipper closure. The other cover measures 20 x 26 inches. Three sides are sewn and the fourth features a full zipper closure. As requested the samples are being returned. The applicable subheading for the pillow covers will be 6304.93.0000, 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 synthetic fibers. The duty rate will be 9.7 percent ad valorem. The covers fall within textile category designation 666. 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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