The tariff classification of a pillow sham from India.
Issued December 1, 2003 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6304.92.0000
Headings: 6304
Product description
It will be made from a double layer of lightweight cotton woven fabric. Two sides and one end will be sewn. The other end will have an opening with an overlapping side closure. The end will also feature a double ruffle.
CBP rationale
The applicable subheading for the sham 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 K80610 December 1, 2003 CLA-2-63:RR:NC:TA:349 K80610 CATEGORY: Classification TARIFF NO.: 6304.92.0000 Ms. Rheci Abustan CHF Industries, Inc. One Park Avenue New York, NY 10016 RE: The tariff classification of a pillow sham from India. Dear Ms. Abustan: In your letter dated November 5, 2003 you requested a classification ruling. You will be importing a pillow sham. A sample of the sham was not submitted. It will be made from a double layer of lightweight cotton woven fabric. Two sides and one end will be sewn. The other end will have an opening with an overlapping side closure. The end will also feature a double ruffle. The applicable subheading for the sham 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 6.4 percent ad valorem. The pillow sham falls within textile category designation 369. Based upon international textile trade agreements products of India are not subject to quota or visa requirements. 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 Textile Status Report for Absolute Quotas, which is available at our Web site at www.cbp.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 646-733-3043. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
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