K88121 K8 Ruling Active

The tariff classification of pillow cover from China.

Issued August 10, 2004 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6304.99.6020

Headings: 6304

Product description

The submitted sample, identified as style MK946 Royal Jester Bolster Pillow Skin, is a pillow cover. The cylindrical shaped cover measures approximately 20 inches long and 8.5 inches in diameter. The cover is comprised of various woven fabrics. The plaid print fabric in the cylinder portion is made from 100 percent polyester and the diamond print fabric is made from 48 percent rayon, 41 percent polyester and 11 percent cotton. This diamond print fabric is the cover’s predominant fabric. The end panels of the cover are made from 67 percent rayon and 33 percent polyester woven stripe fabric. The end panels are finished with a ruffle. The pillow cover has a zipper opening.

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.

Full text

NY K88121 August 10, 2004 CLA-2-63:RR:NC:TA:349 K88121 CATEGORY: Classification TARIFF NO.: 6304.99.6020 Mr. Alvin Chow US JHI Corporation 2224 Pleasant View Rd., Ste. #2 Middleton, WI 53562 RE: The tariff classification of pillow cover from China. Dear Mr. Chow: In your letter dated July 22, 2004 you requested a classification ruling. The submitted sample, identified as style MK946 Royal Jester Bolster Pillow Skin, is a pillow cover. The cylindrical shaped cover measures approximately 20 inches long and 8.5 inches in diameter. The cover is comprised of various woven fabrics. The plaid print fabric in the cylinder portion is made from 100 percent polyester and the diamond print fabric is made from 48 percent rayon, 41 percent polyester and 11 percent cotton. This diamond print fabric is the cover’s predominant fabric. The end panels of the cover are made from 67 percent rayon and 33 percent polyester woven stripe fabric. The end panels are finished with a ruffle. The pillow cover has a zipper opening. 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 3.2 percent ad valorem. The cover falls within textile category designation 666. 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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