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 sham from China.
Issued March 18, 2005 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardL8 L82842 (March 18, 2005)
Tariff classification
HTS codes: 6304.93.0000
Headings: 6304
Product description
The submitted sample is a pillow sham. The sham is made from 65 percent polyester and 35 percent cotton woven printed fabric. Piping has been inserted along the edges. The back portion of the sham features an overlapping flap closure. The sham measures approximately 20 x 26 inches.
CBP rationale
The applicable subheading for the pillow sham will be 6304.93.0000, 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 synthetic fibers.
Full text
NY L82842 March 18, 2005 CLA-2-63:RR:NC:N3:349 L82842 CATEGORY: Classification TARIFF NO.: 6304.93.0000 Mr. Ted Weiss T. H. Weiss Inc. 2 Johnson Road Lawrence, New York 11559 RE: The tariff classification of a pillow sham from China. Dear Mr. Weiss: In your letter dated March 7, 2005 you requested a classification ruling on behalf of Designspace. The submitted sample is a pillow sham. The sham is made from 65 percent polyester and 35 percent cotton woven printed fabric. Piping has been inserted along the edges. The back portion of the sham features an overlapping flap closure. The sham measures approximately 20 x 26 inches. The applicable subheading for the pillow sham will be 6304.93.0000, 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 synthetic fibers. The duty rate will be 9.3 percent ad valorem. The pillow sham falls within textile category designation 666. Quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information as to whether quota and visa requirements apply to this merchandise, we suggest that you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” available at our web site at www.cbp.gov. In addition, you will find current information on textile import quotas, textile safeguard actions and related issues at the web site of the Office of Textiles and Apparel, at otexa.ita.doc.gov. 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 kitchen towel, dish cloth set and drying mat from China
The tariff classification of a pillow cover from India
The tariff classification of patio furniture cushion shells and a cover from Taiwan
Classification and country of origin determination for a cushion cover; 19 CFR 102.21(c)(2); tariff shift
Classification and country of origin determination for a cushion cover; 19 CFR 102.21(c)(2); tariff shift
Revocation of NY N345891; Tariff Classification and Country of Origin of a Pillow Cover
The tariff classification of a decorative bow wall hanging from China
The tariff classification of a tree collar from China
The tariff classification of tree collars from China
The classification of a heart-shaped shadow box from China
Follow L82842
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.