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The tariff classification of a pillow cover from China.
Issued October 11, 2005 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardL8 L87583 (October 11, 2005)
Tariff classification
HTS codes: 6304.91.0070
Headings: 6304
Product description
The instant sample, H502, referred to as a shell is a finished pillow cover. The cover measures approximately 14 inches square. It is made from paper yarns. Two yarns are twisted together then crocheted to form the cover. One side of the cover contains a zipper closure. In your letter, you suggest the instant sample is classifiable under subheading 6304.99.3500, HTS, which provides for “other furnishings not knit or crocheted of other vegetable fibers”. The instant pillow cover is “crocheted” and the paper yarns are not treated as “vegetable fibers”. The pillow cover is classifiable under subheading 6304.91.0070, HTS.
CBP rationale
The applicable subheading for the cover will be 6304.91.0070, Harmonized Tariff Schedule of the United States (HTS), which provides for other furnishing articles, excluding those of heading 9404: other: knitted or crocheted… other: other: other.
Full text
NY L87583 October 11, 2005 CLA-2-63:RR:NC:N3:349 L87583 CATEGORY: Classification TARIFF NO.: 6304.91.0070 Ms. Kathy Hurt CST, INC. 120 C Commerce Circle Fayetteville, GA 30214 RE: The tariff classification of a pillow cover from China. Dear Ms. Hurt: In your letter dated September 22, 2005 you requested a classification ruling on behalf of Revman International. The instant sample, H502, referred to as a shell is a finished pillow cover. The cover measures approximately 14 inches square. It is made from paper yarns. Two yarns are twisted together then crocheted to form the cover. One side of the cover contains a zipper closure. In your letter, you suggest the instant sample is classifiable under subheading 6304.99.3500, HTS, which provides for “other furnishings not knit or crocheted of other vegetable fibers”. The instant pillow cover is “crocheted” and the paper yarns are not treated as “vegetable fibers”. The pillow cover is classifiable under subheading 6304.91.0070, HTS. The applicable subheading for the cover will be 6304.91.0070, Harmonized Tariff Schedule of the United States (HTS), which provides for other furnishing articles, excluding those of heading 9404: other: knitted or crocheted… other: other: other. The duty rate will be 5.8 percent ad valorem. The pillow cover falls within textile category designation 899. 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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