Base
8527971990-06-12New YorkClassification

The tariff classification of pillow shells from China.

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 2026-05-05 · Updates monthly

Summary

The tariff classification of pillow shells from China.

Ruling Text

NY 852797 June 12, 1990 CLA-2-63:S:N:N3G:345 852797 CATEGORY: Classification TARIFF NO.: 6307.90.9550 Mr. Melvin S. Rosenthal Brentwood Originals 20639 S. Fordyce Ave. P.O. Box 6272 Carson, CA 90749 RE: The tariff classification of pillow shells from China. Dear Mr. Rosenthal: In your letter dated May 21, 1990, you requested a tariff classification ruling. Three pillow shells, style numbers 4004, 4005 and 200, were submitted. Style number 4004 is composed of 65 percent polyester and 35 percent cotton woven fabric and measures approximately 18 7/8" x 19 1/4" with an 5 inch opening at one side. Style numbers 4005 and 200 are composed of 65 percent polyester and 35 percent cotton and 50 percent polyester and 50 percent cotton, woven fabric, respectively, with piping all around the edges. Each contains an opening on one side. The applicable subheading for the pillow shells will be 6307.90.9550, Harmonized Tariff Schedule of the United States (HTS), which provides for other made up articles...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