L82901 L8 Ruling Active

The tariff classification of a bolster cover from China.

Issued April 1, 2005 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6304.99.6030

Headings: 6304

Product description

The instant sample, identified as MK957 Large Bolster w/ Yellow Checks Pillow Skin, is a bolster cover. The cover is made from various silk fabrics. The fabrics contain pintucks, latticework, embroidered flowers and French knots. The cover is open at both ends with fabric tie closures 8 inches from the ends. The center panel features a piping cord around it and the ends are trimmed with pompoms. The rectangular cover measures 40 inches long. It is sized to fit on a cylindrical pillow that would be approximately 8-9 inches in diameter and 18 inches long.

CBP rationale

The applicable subheading for the bolster cover will be 6304.99.6030, Harmonized Tariff Schedule of the United States (HTS), which provides for other furnishing articles, excluding those of heading 9404: other: other: other… other: containing 85 percent or more by weight of silk or silk waste.

Full text

NY L82901 April 1, 2005 CLA-2-63:RR:NC:N3:349 L82901 CATEGORY: Classification TARIFF NO.: 6304.99.6030 Mr. Yuly Shih US JHI/JiJiang World Corporation 7218 New Washburn Way Madison, WI 53719 RE: The tariff classification of a bolster cover from China. Dear Mr. Shih: In your letter dated March 14, 2005 you requested a classification ruling. The instant sample, identified as MK957 Large Bolster w/ Yellow Checks Pillow Skin, is a bolster cover. The cover is made from various silk fabrics. The fabrics contain pintucks, latticework, embroidered flowers and French knots. The cover is open at both ends with fabric tie closures 8 inches from the ends. The center panel features a piping cord around it and the ends are trimmed with pompoms. The rectangular cover measures 40 inches long. It is sized to fit on a cylindrical pillow that would be approximately 8-9 inches in diameter and 18 inches long. The applicable subheading for the bolster cover will be 6304.99.6030, Harmonized Tariff Schedule of the United States (HTS), which provides for other furnishing articles, excluding those of heading 9404: other: other: other… other: containing 85 percent or more by weight of silk or silk waste. The duty rate will be 3.2 percent ad valorem.       Subheading 6304.99.6030, HTS, is not assigned a textile category designation and items classified therein are not subject to quota or visa requirements. 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

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