The tariff classification of pillow cover from China
Issued July 11, 2013 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6304.91.0040
Headings: 6304
Product description
The submitted sample is a mesh pillow cover. The cover is made from 100 percent polyester knit fabric. It measures approximately 17 x 58.5 inches. The item is used to cover a polyurethane foam pillow. The foam bun and mesh cover are then covered with a fabric bolster cover and used in a mattress showroom.
CBP rationale
The applicable subheading for the pillow cover will be 6304.91.0040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other furnishing articles, excluding those of heading 9404: other: knitted or crocheted.
Full text
N243372 July 11, 2013 CLA-2-63:OT:RR:NC:N3:349 CATEGORY: Classification TARIFF NO.: 6304.91.0040 Ms. Julie Weimer Parkland Design P.O. Box 1084 Camas, WA 98607 RE: The tariff classification of pillow cover from China Dear Ms. Weimer: In your letter dated June 13, 2013 you requested a tariff classification ruling. The submitted sample is a mesh pillow cover. The cover is made from 100 percent polyester knit fabric. It measures approximately 17 x 58.5 inches. The item is used to cover a polyurethane foam pillow. The foam bun and mesh cover are then covered with a fabric bolster cover and used in a mattress showroom. The applicable subheading for the pillow cover will be 6304.91.0040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other furnishing articles, excluding those of heading 9404: other: knitted or crocheted... of man-made fibers. The duty rate will be 5.8 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
Classification, country of origin and United States-Mexico-Canada Agreement (USMCA) TPL eligibility for mattress covers; 19 CFR 102.21(c)(5)
Country of origin and status under the Haiti Hemispheric Opportunity through Partnership Encouragement Act of 2008 (“HOPE II”) and the Haiti Economic Lift Program Act of 2010 (“HELP”) of mattress and pillow covers imported from Haiti; 19 CFR 102.21(c)(2); tariff shift
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