The tariff classification of a pillow cover from India

N362992
July 10, 2026
CLA-2-63:OT:RR:NC:N2:349
CATEGORY: Classification
TARIFF NO.: 6304.93.0000
Mr. Scott Silver Chestext Inc. 2233 Seminole Rd, Unit #1 Atlantic Beach, FL 32233 RE: The tariff classification of a pillow cover from India Dear Mr. Silver: In your letter dated July 8, 2026, you requested a tariff classification ruling for a pillow cover. In lieu of a sample, photographs of an assortment of pillow covers were provided. The subject merchandise, described as the “KB Printed Pillow Cover 18/18,” is a decorative pillow cover measuring 18 x 18 inches. The pillow cover is composed of 100 percent polyester woven fabric. The face of the cover includes multi-colored printing with an underwater manatee (sea cow) design. The back is printed in solid blue. The cover features an envelope-style closure on the back. You state, while this specific model features a solid printed back, other designs within this product line utilize a printed design on the back panels to coordinate with the design on the front. The applicable subheading for the decorative pillow cover, described as “KB Printed Pillow Cover 18/18,” 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 general rate of duty will be 9.3 percent ad valorem. The duties cited above are current as of this ruling’s issuance. 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 at https://hts.usitc.gov/. This ruling does not address the applicability of any additional duties, taxes, fees, exactions and/or other charges, which may apply to the goods discussed herein. This includes, but is not limited to, tariffs and other duties as provided for in Subchapter III to Chapter 99, HTSUS. Thus, for example, in addition to the classification stated above, the merchandise covered by this ruling may also need to be reported with either the Chapter 99 provision under which an additional tariff applies or one of the Chapter 99 provisions covering exceptions to such tariffs.

For further information to assist with the importation process, please refer to the frequently updated Cargo Systems Messaging Service (CSMS) messages at https://www.cbp.gov/trade/automated/cargo-systems-messaging-service and the Trade Remedies page at https://www.cbp.gov/trade/programs-administration/trade-remedies. The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP. This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Kim Wachtel at [email protected].
Sincerely,
(for) James P. Forkan Director National Commodity Specialist Division