I88162 I8 Ruling Active

The tariff classification of a pillow cover from France.

Issued November 27, 2002 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6304.92.0000

Headings: 6304

Product description

The cover will be made from a jacquard woven fabric. The fabric will be a blend of cotton and polyester. You indicate that the percentage of cotton in the fabric will range from 92-95 percent and that the percentage of polyester will range from 5-8 percent. The pillow cover will range in size from 10 x 10 inches to 19 x19 inches. The item will have a zipper closure.

CBP rationale

The applicable subheading for the pillow 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 I88162 November 27, 2002 CLA-2-63:RR:NC:TA:349 I88162 CATEGORY: Classification TARIFF NO.: 6304.92.0000 Ms. Courtney Keppelman Maison Exceptionnelle 49 King Road, Suite 100 Cochranville, PA 19330 RE: The tariff classification of a pillow cover from France. Dear Ms. Keppelman: In your letter dated November 4, 2002 you requested a tariff classification ruling. You will be importing a pillow cover. A sample of the pillow cover was not submitted. The cover will be made from a jacquard woven fabric. The fabric will be a blend of cotton and polyester. You indicate that the percentage of cotton in the fabric will range from 92-95 percent and that the percentage of polyester will range from 5-8 percent. The pillow cover will range in size from 10 x 10 inches to 19 x19 inches. The item will have a zipper closure. The applicable subheading for the pillow 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 6.5 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 646-733-3043. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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