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The tariff classification of a pillow sham from Israel
Issued January 23, 2008 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardN0 N021796 (January 23, 2008)
Tariff classification
HTS codes: 6304.92.0000
Headings: 6304
Product description
The sham will be made from 100 percent cotton woven printed fabric. Both ends of the sham are open and have inside flaps used to hold pillows in the cover. The sham is sized to contain two pillows and will be available in a standard (20 x 58 inches) or king (20 x 78 inches) size.
CBP rationale
The applicable subheading for the sham will be 6304.92.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other furnishing articles, excluding those of heading 9404: other: not knitted or crocheted, of cotton.
Full text
N021796 January 23, 2008 CLA-2-63:OT:RR:E:NC:N3:349 CATEGORY: Classification TARIFF NO.: 6304.92.0000 Melissa Hermann Williams-Sonoma, Inc. 151 Union Street, Ice House 1 – 7th Floor San Francisco, CA 94111 RE: The tariff classification of a pillow sham from Israel Dear Ms. Hermann: In your letter dated January 8, 2007 you requested a classification ruling. You will be importing a pillow sham referred to as “Pottery Barn Classic Double Sham”. A sample of the sham was not submitted. The sham will be made from 100 percent cotton woven printed fabric. Both ends of the sham are open and have inside flaps used to hold pillows in the cover. The sham is sized to contain two pillows and will be available in a standard (20 x 58 inches) or king (20 x 78 inches) size. The applicable subheading for the sham will be 6304.92.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other furnishing articles, excluding those of heading 9404: other: not knitted or crocheted, of cotton. The general duty rate will be 6.3 percent ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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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