The tariff classification of a quilted pillow sham from China
Issued January 15, 2013 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 9404.90.9522
Headings: 9404
Product description
The submitted sample, referred to as Stock number BH 13-003-299-06, is a quilted pillow sham. The patchwork face panel is made from three layers of fabric. The top layer is made from 85 polyester and 25 percent nylon woven fabrics. The middle layer is a 95 percent cotton and 5 percent other fiber batting and the back layer is made from a polyester woven fabric. All three layers are quilted together. The back panel is made from 100 percent polyester woven fabric. There is an overlapping flap closure on the back. The edges are finished with a fabric binding. The sham features a flange or picture frame effect along the edges.
CBP rationale
The applicable subheading for the pillow sham will be 9404.90.9522, Harmonized Tariff Schedule of the United States (HTSUS), which provides for mattress supports; articles of bedding and similar furnishing (for example, mattresses, quilts, eiderdowns, cushions, pouffes and pillows) fitted with springs or stuffed or internally fitted with any material or of cellular rubber or plastics, whether or not covered: other: other: other…with outer shell of man-made fibers.
Full text
N236778 January 15, 2013 CLA-2-94:OT:RR:NC:N3:349 CATEGORY: Classification TARIFF NO.: 9404.90.9522 Ms. Nancy Hattersley E & E Co., Ltd. 45875 Northport Loop East Fremont, CA 94538 RE: The tariff classification of a quilted pillow sham from China Dear Ms. Hattersley: In your letter dated December 17, 2012 you requested a tariff classification ruling. The submitted sample, referred to as Stock number BH 13-003-299-06, is a quilted pillow sham. The patchwork face panel is made from three layers of fabric. The top layer is made from 85 polyester and 25 percent nylon woven fabrics. The middle layer is a 95 percent cotton and 5 percent other fiber batting and the back layer is made from a polyester woven fabric. All three layers are quilted together. The back panel is made from 100 percent polyester woven fabric. There is an overlapping flap closure on the back. The edges are finished with a fabric binding. The sham features a flange or picture frame effect along the edges. The applicable subheading for the pillow sham will be 9404.90.9522, Harmonized Tariff Schedule of the United States (HTSUS), which provides for mattress supports; articles of bedding and similar furnishing (for example, mattresses, quilts, eiderdowns, cushions, pouffes and pillows) fitted with springs or stuffed or internally fitted with any material or of cellular rubber or plastics, whether or not covered: other: other: other…with outer shell of man-made fibers. The rate of duty will be 7.3 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
More rulings on the same tariff codes
The tariff classification of an electrically heated mattress protector from China
Tariff classification of a mattress pad, a pillow protector and a reusable tote bag made in China
Country of origin determination and status under Caribbean Basin Economic Recovery Act (CBERA), Caribbean Basin Trade Partnership Act (CBTPA) and General System of Preferences (GSP) for mattress protectors and a foundation cover; 19 CFR 102.21(c)(2); 19 CFR 102.21(c)(4)
Modification of NY N303580; Country of Origin of Stuffed Mattress Covers
The tariff classification and country of origin of quilted mattress pads from China.
The tariff classification of a quilted mattress pad from China.
The tariff classification of a mattress protector from China.
The tariff classification of a padded mattress cover from China.
The tariff classification of mattress protectors from China.
The tariff classification of a mattress pad from China.
Searching CBP rulings the smart way
TariffLens semantically searches all 200,000+ CBP rulings, surfaces the ones that actually match your product, and builds defensible classifications backed by ruling citations.
Book a demo →