U.S. Customs and Border Protection · CROSS Database · 1 HTS code referenced
Primary HTS Code
6304.91.0020
$8.0M monthly imports
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Ruling Age
31 years
Data compiled from CBP CROSS Rulings, Census Bureau Trade Data · As of 2026-05-05 · Updates monthly
The tariff classification of a knitted cotton car seat cover from China.
NY 803560 November 16, 1994 CLA-2-63:S:N:N6:349 803560 CATEGORY: Classification TARIFF NO: 6304.91.0020 Ms. Susan Andruizzo Ken Hamanaka Co., Inc. 5777 W. Century Blvd., Suite 760 Los Ageles, CA 90045 RE: The tariff classification of a knitted cotton car seat cover from China. Dear Ms. Andriuzzo: In your letter dated October 26, 1994, on behalf of your client Pam & Frank (USA) Industrial Co., Ltd., you requested a classification ruling. The submitted sample is identified as a t-shirt car seat cover. It is composed of a 100 percent bleached knitted cotton fabric. This article has an opening at the top with a string on each side and on each corner of the bottom that can be utilized for securing the cover to a car seat. The front contains a pictorial design and the words "Ski Maniac" printed thereon. The applicable subheading for the knitted car seat cover will be 6304.91.0020, Harmonized Tariff Schedule of the United States (HTS), which provides for other furnishing articles, excluding those of heading 9404, other, knitted or crocheted. The duty rate will be 11.5 percent ad valorem. The car seat cover falls within textile category designation 369. Based upon international textile trade agreements products of China are subject to quota and the requirement of a visa. The designated textile and apparel categories 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