U.S. Customs and Border Protection · CROSS Database · 1 HTS code referenced
Primary HTS Code
6304.92.0000
$9.1M monthly imports
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Court Cases
4 cases
CIT & Federal Circuit
Ruling Age
31 years
Data compiled from CBP CROSS Rulings, Census Bureau Trade Data, CourtListener (CIT/CAFC) · As of 2026-05-03 · Updates monthly
The tariff classification of cushion covers from Thailand.
NY 801832 September 22, 1994 CLA-2-63:S:N:N6:349 801832 CATEGORY: Classification TARIFF NO.: 6304.92.0000 Ms. Deborah Doyle Le Temps Qu'il Fait, Suite 1100 1050 Connecticut Avenue, NW Washington, DC 20036-5034 RE: The tariff classification of cushion covers from Thailand. Dear Ms. Doyle: In your letter dated August 29, 1994 you requested a classification ruling. You have submitted two cushion covers and five photographs of similar cushion covers. They are all made from a 100 percent cotton woven fabric and have either a zipper closure or an overlapping flap type closure. The front panel of each cushion cover contains various appliqued designs made from hempcloth and/or cotton corduroy. One cushion cover has four sets of fabric ties which may be used to affix the cushion to a chair or act as a decoration. Two of the ties help secure the overlapping flap closure. The front panel of each cushion cover is stuffed with a polyester filling and quilted with different designs. The submitted samples measure approximately 15 1/2 x 15 1/12 inches and 17 1/2 x 15 1/2 inches. The applicable subheading for the cushion covers will be 6304.92.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other furnishing articles, excluding those of heading 9404: other: not knitted or crocheted, of cotton. The rate of duty will be 7.2 percent ad valorem. The cushion covers fall within textile category designation 369. Based upon international textile trade agreements, products of Thailand are subject to visa requirements. The designated textile and apparel category may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected. Since part categories are the result of international bilateral agreements which are subject to frequent renegotiations and changes, to obtain the most current information available, we suggest that you check, close to the time of shipment, the Status Report on Current Import Quotas (Restraint Levels), an internal issuance of the U.S. Customs Service, which is available for inspection at your local Customs office. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport