Base
8179321996-01-19New YorkClassification

The tariff classification of unfinished sleeping bag sheets and finished pillow cases from China.

U.S. Customs and Border Protection · CROSS Database · 2 HTS codes referenced

Cross-Source Intelligence

Primary HTS Code

6307.90.9989

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Court Cases

3 cases

CIT & Federal Circuit

Ruling Age

30 years

Data compiled from CBP CROSS Rulings, CourtListener (CIT/CAFC) · As of 2026-06-19 · Updates real-time

Summary

The tariff classification of unfinished sleeping bag sheets and finished pillow cases from China.

Ruling Text

NY 817932 January 19, 1996 CLA-2-63:RR:NC:TP:345 817932 CATEGORY: Classification TARIFF NO.: 6307.90.9989; 6302.32.2020 Mr. Dennis Heck Tower Group International, Inc. 2400 Marine Avenue Redondo Beach, CA 90278-1103 RE: The tariff classification of unfinished sleeping bag sheets and finished pillow cases from China. Dear Mr. Heck: In your letter dated December 28, 1995, on behalf of American Recreation Products, Inc., New Haven, Missouri, you request a classification ruling and marking advice. You submit specification sheets and diagrams which indicate that the unfinished sleeping bag sheets (style number 880LLBV458SH) are made of 65 percent polyester/35 percent cotton woven fabric and measure 65 inches wide by 150 inches long with a 3 inch hemmed finished edge. The two sides and bottom have raw edges to which a zipper will be sewn after importation in the United States. The finished pillow cases (style number 880LLB458PL) are made of 65 percent polyester/35 percent cotton woven fabric that is not printed, not napped, not containing any embroidery, lace, braid, edging, trimming, piping or applique work. They measure 34 inches long by 21 inches wide. The applicable subheading for the unfinished sleeping bag sheets will be 6307.90.9989, Harmonized Tariff Schedule of the United States (HTS), which provides for other made up articles...Other: Other: Other: Other. The duty rate will be 7 percent ad valorem. The applicable subheading for the finished pillow cases will be 6302.32.2020, HTS, which provides for pillowcases, other than bolster cases: Not napped. The duty rate will be 12.7 percent ad valorem. The pillow cases fall within textile category designation 666. Based upon international textile trade agreements products of China are subject to quota and the requirement of a visa. Effective July 1, 1996, quota and visa requirements of the pillow cases will be applicable for the country in which the fabric comprising the goods was formed by a fabric making process. 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. Section 304, Tariff Act of 1930, as amended (19 U.S.C. 1304), provides that all articles of foreign origin or their containers imported into the United States must be legibly and conspicuously marked to indicate the English name of the country of origin to an ultimate purchaser in the United States. The Rules of Origin for Textile and Wearing Apparel Products published on September 13, 1995 in the "Customs Bulletin and Decisions", Vol. 29, No. 37 as a final rule, are effective October 5, 1995. However, the provisions of Section 102.21 covering applicability, definitions and specific rules by classification apply to goods entered or withdrawn from warehouse for consumption on or after July 1, 1996. Under these rules, the country of origin for the unfinished sleeping bag sheets and finished pillow cases, made as described above, is the country in which the fabrics comprising the goods are formed by a fabric making process. There is insufficent information regarding the processing of the fabric into these goods to determine their country of origin when imported prior to July 1, 1996. An exception to the marking requirements of Section 304 is inappropriate at this time. However, an exemption may be considered by the port director at the time and place of importation under the provisions of 19 CFR 134.34. 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 V. Gualario at 212-466-5886. Sincerely, Roger J. Silvestri Director National Commodity Specialist Division

Related Rulings for HTS 6307.90.99.89

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