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The tariff classification of a pillow cover from China
Issued August 13, 2009 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardN0 N070435 (August 13, 2009)
Tariff classification
HTS codes: 6304.99.6020
Headings: 6304
Product description
The submitted sample is a pillow cover referred to as Pattern Darjeeling. It is made from a woven fabric. The fabric is stated to be made from 100 percent bamboo. The cover measures approximately 18 x 19 inches with corded piping in the edge seams. One side has a full zippered opening. The face panel is printed with a leaf and branch design. For the purpose of this ruling it is assumed that the bamboo fiber is a regenerated cellulosic fiber and it will be considered an artificial fiber.
CBP rationale
The applicable subheading for the pillow cover will be 6304.99.6020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other furnishing articles, excluding those of heading 9404: other: other: other… of artificial fibers.
Full text
N070435 August 13, 2009 CLA-2-63:OT:RR:NC:N3:349 CATEGORY: Classification TARIFF NO.: 6304.99.6020 Ms. Kim Supik Beacon Looms, Inc. 411 Alfred Avenue Teaneck, NJ 07666 RE: The tariff classification of a pillow cover from China Dear Ms. Supik: In your letter dated July 29, 2009 you requested a classification ruling. The submitted sample is a pillow cover referred to as Pattern Darjeeling. It is made from a woven fabric. The fabric is stated to be made from 100 percent bamboo. The cover measures approximately 18 x 19 inches with corded piping in the edge seams. One side has a full zippered opening. The face panel is printed with a leaf and branch design. For the purpose of this ruling it is assumed that the bamboo fiber is a regenerated cellulosic fiber and it will be considered an artificial fiber. The applicable subheading for the pillow cover will be 6304.99.6020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other furnishing articles, excluding those of heading 9404: other: other: other… of artificial fibers. The rate of duty will be 3.2 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/. In your letter you also requested a ruling on a comforter and panels. We are unable to provide a ruling on those items without samples. 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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