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The tariff classification of a pillow sham from India
Issued April 13, 2012 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardN2 N209819 (April 13, 2012)
Tariff classification
HTS codes: 6304.92.0000
Headings: 6304
Product description
The submitted sample is a pillow sham. The sham is made from 100 percent cotton jacquard woven fabric. The face and back panels are sewn to create a flange or picture frame effect. Two rows of cording have been sewn to the inside of the flange creating a decorative effect similar to reverse couching. The back has overlapping flaps secured with a button closure.
CBP rationale
The applicable subheading for the pillow 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
N209819 April 13, 2012 CLA-2-63:RR:NC:N3:349 CATEGORY: Classification TARIFF NO.: 6304.92.0000 Mr. Raj Budhrani CHF Industries, Inc. One Park Avenue, 9th Floor New York, NY 10016 RE: The tariff classification of a pillow sham from India Dear Mr. Budhrani: In your letter dated March 19, 2012 you requested a classification ruling. The submitted sample is a pillow sham. The sham is made from 100 percent cotton jacquard woven fabric. The face and back panels are sewn to create a flange or picture frame effect. Two rows of cording have been sewn to the inside of the flange creating a decorative effect similar to reverse couching. The back has overlapping flaps secured with a button closure. The applicable subheading for the pillow 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 rate of duty 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, Thomas J. Russo Director National Commodity Specialist Division
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