U.S. Customs and Border Protection · CROSS Database · 1 HTS code referenced
Data compiled from CBP CROSS Rulings, CourtListener (CIT/CAFC) · As of 2026-05-26 · Updates real-time
The tariff classification of a cushion cover from China.
NY 816193 November 1, 1995 CLA-2-63:R:N3:349 816193 CATEGORY: Classification TARIFF NO.: 6304.92.0000 Ms. Yvonne S. Lingley The Natural Choice Company, Inc. 1155 Chess Drive Suite 115 Foster City, CA 94404 RE: The tariff classification of a cushion cover from China. Dear Ms. Lingley: In your letter dated October 25, 1995 you requested a classification ruling. You submitted a sample of a blue cushion cover. The cover is made of 100 percent cotton woven fabric which has been coated with a polyvinyl chloride. It measures approximately 13 inches x 24 inches and can accommodate a 4.5 inch thick cushion. The back portion of the cover has a "VELCRO" type closure. There is a handle located at one end of the cover and two pockets at the other extreme. This item is used to cover a foam pillow/cushion which is used for supporting a mother's arms while breastfeeding her infant. The applicable subheading for the cover 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 duty rate will be 7.1 percent ad valorem. The cushion 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. 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