The tariff classification of a pillow cover from China

N324834 March 22, 2022 CLA-2-63:OT:RR:NC:N3:349 CATEGORY: Classification TARIFF NO.: 6304.93.0000 Mr. Thiago V. Castro Jojo Designs, LLC 4701 NW 103rd Avenue Sunrise, FL 33351 RE: The tariff classification of a pillow cover from China Dear Mr. Castro: In your letter dated March 15, 2022, you requested a tariff classification ruling on a pillow cover. A sample was provided with your request. The sample will be discarded by this office, as requested. Item Dec16-Paris is a pillow cover for an accent throw pillow. The cover has a face of 100 percent polyester, printed, woven fabric and a back of 100 percent polyester, dyed, woven fabric. The face fabric is printed with 1 ? wide navy blue stripes while the back is dyed pink. The cover measures 16 x 16 inches, is sewn along three edges and has a zipper closure on the fourth edge. The applicable subheading for the pillow cover will be 6304.93.0000, 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 synthetic fibers.” The rate of duty will be 9.3 percent ad valorem. Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 6304.93.0000, HTSUS, unless specifically excluded, are subject to an additional 15 percent ad valorem rate of duty under 9903.88.16, HTSUS; however, this provision was suspended, effective December 15, 2019, and is not currently applicable. See 84 Fed. Reg. 243 (December 18, 2019). The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china, respectively. 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 the World Wide Web at https://hts.usitc.gov/current. 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 Kim Wachtel at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division