N124420 N1 Ruling Active

The tariff classification of an unfinished pillow shell from China

Issued September 30, 2010 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6307.90.9889

Headings: 6307

Product description

The submitted sample, identified as a V- pillow shell, is an unfinished pillow shell. The shell is made from 100 percent polyester bonded fabric. The face is a brushed satin woven. The back is a weft knit. Each leg of the v-shaped pillow shell measures approximately 10.5 inches wide and 26 inches long. The shell features a 9-inch unfinished opening along the edge seam. After importation into the United States the shell will be stuffed and sewn closed.

CBP rationale

The applicable subheading for the unfinished pillow shell will be 6307.90.9889, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other made up textile articles, other.

Full text

N124420 September 30, 2010 CLA-2-63:OT:RR:NC:N3:349 CATEGORY: Classification TARIFF NO.: 6307.90.9889 Mr. Ameet Shah Culp, Inc. P.O. Box 2686 High Point, NC 27265 RE: The tariff classification of an unfinished pillow shell from China Dear Mr. Shah: In your letter dated September 20, 2010 you requested a tariff classification ruling. The submitted sample, identified as a V- pillow shell, is an unfinished pillow shell. The shell is made from 100 percent polyester bonded fabric. The face is a brushed satin woven. The back is a weft knit. Each leg of the v-shaped pillow shell measures approximately 10.5 inches wide and 26 inches long. The shell features a 9-inch unfinished opening along the edge seam. After importation into the United States the shell will be stuffed and sewn closed. The applicable subheading for the unfinished pillow shell will be 6307.90.9889, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other made up textile articles, other. The rate of duty will be 7 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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