The tariff classification of a cushion cover from Indonesia.
Issued May 24, 2001 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6304.92.0000
Headings: 6304
Product description
The instant sample is a cushion cover. The cover is made from 100 percent cotton woven fabric. The face side consists of two layers of fabric stuffed with a very minimal amount of a non-woven filler. Quilt stitching extends through all three layers creating a floral pattern. The back features a slit opening with a button closure. All of the edges are sewn. There is a tassel affixed to each corner. The cover measures approximately 16 inches square. As requested the sample is being returned.
CBP rationale
The applicable subheading for the cushion cover 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 H80389 May 24, 2001 CLA-2-63:RR:NC:TA:349 H80389 CATEGORY: Classification TARIFF NO.: 6304.92.0000 Mr. Bill Sullivan MSAS Global Logistics Inc. 248-06 Rockaway Blvd. Jamaica, NY 11422 RE: The tariff classification of a cushion cover from Indonesia. Dear Mr. Sullivan: In your letter dated April 17, 2001 you requested a classification ruling on behalf of Newport News Inc. The instant sample is a cushion cover. The cover is made from 100 percent cotton woven fabric. The face side consists of two layers of fabric stuffed with a very minimal amount of a non-woven filler. Quilt stitching extends through all three layers creating a floral pattern. The back features a slit opening with a button closure. All of the edges are sewn. There is a tassel affixed to each corner. The cover measures approximately 16 inches square. As requested the sample is being returned. The applicable subheading for the cushion cover 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 duty rate will be 6.9 percent ad valorem. The cover falls within textile category designation 369. Based upon international textile trade agreements products of Indonesia 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
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 →