10 newer rulings cite the same tariff codes.
Classification can shift over time. Review the more recent rulings below before relying on this one.
The tariff classification of a pillow cover and loose staple fiber from Austria.
Issued December 4, 2003 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardK8 K80663 (December 4, 2003)
Tariff classification
HTS codes: 6304.99.6020, 5504.90.0000
Product description
You submitted two samples. The sample referred to as a pillow shell is considered a pillow cover. The cover is made from lyocell woven fabric. Three edges are sewn and the fourth features a partial zipper closure. The cover measures approximately 20 x 25.5 inches. The second sample is of loose staple fibers. The fibers are made from lyocell. The lyocell fibers, which will be imported in bulk, will be used as filling in pillows and comforters. In your letter you suggest classification for the pillow cover under subheading 6307.90.9889, HTS, as an “unfinished shell”. The item is sewn along three sides with a zipper closure along the fourth and has been made into a finished cover. You also suggest classification for the loose fiber under subheading 5507.00.0000, HTS, as carded or combed. The submitted fiber sample is not considered carded, combed or otherwise processed.
CBP rationale
The applicable subheading for the pillow cover will be 6304.99.6020, Harmonized Tariff Schedule of the United States (HTS), which provides for other furnishing articles, excluding those of heading 9404: other: other: other… of artificial fibers. The applicable subheading for the loose staple fiber will be 5504.90.0000, HTS, which provides for artificial staple fibers, not carded, combed or otherwise processed for spinning: other.
Full text
NY K80663 December 4, 2003 CLA-2-63:RR:NC:TA:349 K80663 CATEGORY: Classification TARIFF NO.: 6304.99.6020; 5504.90.0000 Mr. Casmir J. Ries Coppersmith Inc. 760 Bonnie Lane Elk Grove, IL 60007 RE: The tariff classification of a pillow cover and loose staple fiber from Austria. Dear Mr. Ries: In your letter dated November 5, 2003 you requested a classification ruling on behalf of United Feather & Down Inc. You submitted two samples. The sample referred to as a pillow shell is considered a pillow cover. The cover is made from lyocell woven fabric. Three edges are sewn and the fourth features a partial zipper closure. The cover measures approximately 20 x 25.5 inches. The second sample is of loose staple fibers. The fibers are made from lyocell. The lyocell fibers, which will be imported in bulk, will be used as filling in pillows and comforters. In your letter you suggest classification for the pillow cover under subheading 6307.90.9889, HTS, as an “unfinished shell”. The item is sewn along three sides with a zipper closure along the fourth and has been made into a finished cover. You also suggest classification for the loose fiber under subheading 5507.00.0000, HTS, as carded or combed. The submitted fiber sample is not considered carded, combed or otherwise processed. The applicable subheading for the pillow cover will be 6304.99.6020, Harmonized Tariff Schedule of the United States (HTS), which provides for other furnishing articles, excluding those of heading 9404: other: other: other… of artificial fibers. The duty rate will be 3.5 percent ad valorem. The duty rate for 2004 will be 3.2 percent ad valorem. The applicable subheading for the loose staple fiber will be 5504.90.0000, HTS, which provides for artificial staple fibers, not carded, combed or otherwise processed for spinning: other. The rate of duty is 4.4 percent ad valorem. The duty rate for 2004 will be 4.3 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
More rulings on the same tariff codes
The tariff classification of carboxymethyl cellulose tow from the United Kingdom
The tariff classification of a table runner and chair back cover from China
The tariff classification of slipcovers from China
The tariff classification of an armrest and headrest cover from Mexico
The tariff classification of a pillow cover from China
The tariff classification of a textile furnishing from Japan
The tariff classification of a kitchen towel, oven mitt and pot holder from China
The tariff classification of an apron, hat, oven mitt, potholder, and spoon from China.
The tariff classification of a pillow sham and duvet cover from India.
The tariff classification of a throw, pillows and rug from India.
Follow K80663
Get an email if this ruling is revoked or modified, or a newer ruling supersedes it.
One email per day at most. Confirm your address once, unsubscribe anytime.
Searching CBP rulings the smart way
Rulings are precedent. See which ones apply to your product: TariffLens semantically searches all 200,000+ CBP rulings and builds defensible classifications backed by ruling citations.