N125425 N1 Ruling Active

The tariff classification of pillow covers from Thailand

Issued October 15, 2010 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6304.99.6030

Headings: 6304

Product description

You will be importing pillow covers. A photo of the pillow covers was submitted along with your request. Variously sized and colored panels of woven silk fabric are sewn together to create the pillow covers. The silk fabric is reinforced with a cotton backing. The back panel of the covers features an overlapping flap opening that is secured with buttons. Some covers are finished with a silk trim. All of the covers will measure 16 x 16 inches.

CBP rationale

The applicable subheading for the pillow covers will be 6304.99.6030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other furnishing articles, excluding those of heading 9404: other: other: other… other: containing 85 percent or more by weight of silk or silk waste.

Full text

N125425 October 15, 2010 CLA-2-63:RR:NC:N3:349 CATEGORY: Classification TARIFF NO.: 6304.99.6030 Mr. William S. McCall New Light Asia LLC 311 Oakmonte Circle Greenwood, SC 29649 RE: The tariff classification of pillow covers from Thailand Dear Mr. McCall: In your letter dated September 29, 2010 you requested a classification ruling. You will be importing pillow covers. A photo of the pillow covers was submitted along with your request. Variously sized and colored panels of woven silk fabric are sewn together to create the pillow covers. The silk fabric is reinforced with a cotton backing. The back panel of the covers features an overlapping flap opening that is secured with buttons. Some covers are finished with a silk trim. All of the covers will measure 16 x 16 inches. The applicable subheading for the pillow covers will be 6304.99.6030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other furnishing articles, excluding those of heading 9404: other: other: other… other: containing 85 percent or more by weight of silk or silk waste. The duty rate 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/. 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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