Base
8140571995-09-13New YorkClassification

The tariff classification of a pillowcover from China and Hong Kong.

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

Cross-Source Intelligence

Data compiled from CBP CROSS Rulings, Census Bureau Trade Data · As of 2026-04-29 · Updates monthly

Summary

The tariff classification of a pillowcover from China and Hong Kong.

Ruling Text

NY 814057 September 13, 1995 CLA-2-63:S:N:N3:349 814057 CATEGORY: Classification TARIFF NO.: 6302.31.9040 Mr. John M. Peterson Neville, Peterson & Williams 80 Broad Street 34th Floor New York, NY 10004 RE: The tariff classification of a pillowcover from China and Hong Kong. Dear Mr. Peterson: In your letter dated August 22, 1995, on behalf of Natural Feather and Textiles, Inc. you requested a classification ruling. The submitted sample, identified in your letter as style number PP328, is a white pillowcover. The cover is made of 100 percent cotton woven damask fabric. It measures approximately 62 x 67.5 centimeters. Three of the sides are closed and the fourth contains a zipper closure used to facilitate the insertion of a pillow. This item is used to protect the pillow and to cover pillows when the ticking is damaged to prevent the stuffing from falling out. As requested in your letter the pillow cover is being returned. The applicable subheading for the pillowcover will be 6302.31.9040, Harmonized Tariff Schedule of the United States (HTS), which provides for bed linen, table linen, toilet linen and kitchen linen: other bed linen: of cotton: other: not napped... pillowcovers. The duty rate will be 7.5 percent ad valorem. The pillowcover 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. Products of Hong Kong are subject to an export license requirements. 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 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 John Hansen at 212-466-5854. Sincerely, Roger J. Silvestri Director National Commodity Specialist Division