Base
8047621994-12-19New YorkClassification

The tariff classification of pillow cover from Taiwan, China, and Hong Kong.

U.S. Customs and Border Protection · CROSS Database · 1 HTS code referenced

Cross-Source Intelligence

Primary HTS Code

6307.90.9989

$309.2M monthly imports

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Court Cases

3 cases

CIT & Federal Circuit

Ruling Age

31 years

Data compiled from CBP CROSS Rulings, Census Bureau Trade Data, CourtListener (CIT/CAFC) · As of 2026-05-04 · Updates monthly

Summary

The tariff classification of pillow cover from Taiwan, China, and Hong Kong.

Ruling Text

NY 804762 DECEMBER 19, 1994 CLA-2-63:S:N:N6:345 804762 CATEGORY: Classification TARIFF NO.: 6307.90.9989 Mr. Ivy Wu Yuntek International, Inc. 29572 Union City Blvd. Union City, CA 94587 RE: The tariff classification of pillow cover from Taiwan, China, and Hong Kong. Dear Ms. Wu: In your letter dated December 1, 1994, you requested a tariff classification ruling. The samples submitted are two pillow covers made of polyester/cotton woven fabric. The pillow covers are completely stitched on all sides and had an opening on the fourth side. The difference in the pillow covers are the size, one measures approximately 25" x 18" and the other measures approximately 15" x 9". They contain no filling material. The applicable subheading for the pillow cover will be 6307.90.9989, Harmonized Tariff Schedule of the United States (HTS), which provides for other made up articles...Other: Other, other. The rate of duty will be 7 percent ad valorem. 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

Related Rulings for HTS 6307.90.99.89

Other CBP classification decisions referencing the same tariff code.