The tariff classification of a pillow cover from China.
Issued May 13, 2004 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6304.99.3500
Headings: 6304
Product description
The instant sample, identified as MK934, is a decorative pillow cover. The cover is made from 100 percent linen woven fabric. The cover measures 43 inches in length and 14 inches in width. One end of the cover features a scalloped edge and embroidery. The sides of the cover also contain embroidery. The cover is designed to wrap around a pillow and features a snap closure.
CBP rationale
The applicable subheading for the pillow cover will be 6304.99.3500, Harmonized Tariff Schedule of the United States (HTS), which provides for other furnishing articles, excluding those of heading 9404: other: other: of vegetable fibers (except cotton): other.
Full text
NY K85398 May 13, 2004 CLA-2-63:RR:NC:TA:349 K85398 CATEGORY: Classification TARIFF NO.: 6304.99.3500 Mr. Alvin Chow US JHI Corporation 2224 Pleasant View Rd., Ste.#2 Middleton, WI 53562 RE: The tariff classification of a pillow cover from China. Dear Mr. Chow: In your letter dated April 21, 2004 you requested a classification ruling. The instant sample, identified as MK934, is a decorative pillow cover. The cover is made from 100 percent linen woven fabric. The cover measures 43 inches in length and 14 inches in width. One end of the cover features a scalloped edge and embroidery. The sides of the cover also contain embroidery. The cover is designed to wrap around a pillow and features a snap closure. The applicable subheading for the pillow cover will be 6304.99.3500, Harmonized Tariff Schedule of the United States (HTS), which provides for other furnishing articles, excluding those of heading 9404: other: other: of vegetable fibers (except cotton): other. The duty rate will be 11.3 percent ad valorem. The pillow cover falls within textile category designation 899. Based upon international textile trade agreements products of China 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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