Base
8852581993-04-28New YorkClassification

The tariff classification of an embroidered pillow cover from Burma (Myanmar) and Thailand.

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

Cross-Source Intelligence

Primary HTS Code

6304.92.0000

$11.2M monthly imports

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Court Cases

4 cases

CIT & Federal Circuit

Ruling Age

33 years

Data compiled from CBP CROSS Rulings, Census Bureau Trade Data, CourtListener (CIT/CAFC) · As of 2026-04-28 · Updates monthly

Summary

The tariff classification of an embroidered pillow cover from Burma (Myanmar) and Thailand.

Ruling Text

NY 885258 April 28, 1993 CLA-2-63:S:N:N6:349 885258 CATEGORY: Classification TARIFF NO.: 6304.92.0000 Mr. Richard S. Offin 20 East 9th Street, Apt. 11V New York, NY 10003 RE: The tariff classification of an embroidered pillow cover from Burma (Myanmar) and Thailand. Dear Mr. Offin: In your letter dated April 21, 1993, you requested a tariff classification ruling. The submitted sample is an embroidered pillow cover made from either 100 percent cotton woven fabric or a blended woven fabric that is in chief weight cotton. The cover measures approximately 17 inches square and has a 14 inch zippered opening on the back which will allow the insertion of a pillow. The front panel contains an embroidered design which may depict animals or human figures. The designs are made with various colored cotton and wool threads and includes sequins, small metal disks, glass beads and imitation pearls. Applique work is also incorporated in the design. The applicable subheading for the pillow 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 rate of duty will be 7.2 percent ad valorem. The pillow cover falls within textile category designation 369. Based upon international trade agreements, products of Thailand are subject to visa requirements. Currently, products of Burma (Myanmar) that fall within textile category 369 are not subject to visa or quota 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 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