The tariff classification of a pillow sham from India.
Issued December 17, 2003 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6304.92.0000
Headings: 6304
Product description
The submitted sample is a pillow sham. The front and back panels of the sham are made from 100 percent cotton woven fabric. The fabric of the face panel is gathered. Three sides are sewn and the fourth has an overlapping flap and tie string closure. The pillow sham measures 19 x 28 inches.
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 K80741 December 17, 2003 CLA-2-63:RR:NC:TA:349 K80741 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 21, 2003 you requested a classification ruling. The submitted sample is a pillow sham. The front and back panels of the sham are made from 100 percent cotton woven fabric. The fabric of the face panel is gathered. Three sides are sewn and the fourth has an overlapping flap and tie string closure. The pillow sham measures 19 x 28 inches. 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 duty rate for 2004 will be 6.3 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
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 →