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The tariff classification of a pillow cover from China
Issued March 23, 2009 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardN0 N054675 (March 23, 2009)
Tariff classification
HTS codes: 6304.91.0040
Headings: 6304
Product description
The submitted sample is a pillow cover. The cover is made from polyester knit pile fabric. It measures 20 x 54 inches. One end of the cover features a hidden zipper used for the insertion of a body pillow.
CBP rationale
The applicable subheading for the pillow cover will be 6304.91.0040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other furnishing articles, excluding those of heading 9404: other: knitted or crocheted.
Full text
N054675 March 23, 2009 CLA-2-63:OT:RR:NC:N3:349 CATEGORY: Classification TARIFF NO.: 6304.91.0040 Ms. Tania Balog Ranko Balog Co. P.O. Box 92916 Los Angeles, CA 90009-2916 RE: The tariff classification of a pillow cover from China Dear Ms. Balog: In your letter dated March 10, 2009 you requested a tariff classification ruling on behalf of Hollander Home Fashion. The submitted sample is a pillow cover. The cover is made from polyester knit pile fabric. It measures 20 x 54 inches. One end of the cover features a hidden zipper used for the insertion of a body pillow. The applicable subheading for the pillow cover will be 6304.91.0040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other furnishing articles, excluding those of heading 9404: other: knitted or crocheted... of man-made fibers. The duty rate will be 5.8 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
More rulings on the same tariff codes
Classification, country of origin and United States-Mexico-Canada Agreement (USMCA) TPL eligibility for mattress covers; 19 CFR 102.21(c)(5)
Country of origin and status under the Haiti Hemispheric Opportunity through Partnership Encouragement Act of 2008 (“HOPE II”) and the Haiti Economic Lift Program Act of 2010 (“HELP”) of mattress and pillow covers imported from Haiti; 19 CFR 102.21(c)(2); tariff shift
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