U.S. Customs and Border Protection · CROSS Database · 1 HTS code referenced
Primary HTS Code
9404.90.8040
$117.2M monthly imports
Compare All →
Ruling Age
32 years
Data compiled from CBP CROSS Rulings, Census Bureau Trade Data · As of 2026-04-29 · Updates monthly
The tariff classification of a quilted pillowcover from Indonesia.
NY 895250 March 11, 1994 CLA-2-94:S:N:N6:349 895250 CATEGORY: Classification TARIFF NO.: 9404.90.8040 Mr. Jeffrey L. Benzin Spice Island Imports 169 Hampshire Avenue Elmhurst, IL 60126 RE: The tariff classification of a quilted pillowcover from Indonesia. Dear Mr. Benzin: In your letter dated February 24, 1994 you requested a tariff classification ruling. The submitted sample is a square pillowcover. The front panel is made of 100 percent cotton woven fabric and the back panel is made of 100 percent nylon woven fabric. It has a plastic foam filler and measures approximately 41 centimeters. Three of the edges are finished with piping which is less than 6.35 mm in width and the fourth edge has a zipper closure. The front panel has a floral design and contains quilt stitching. As requested the sample is being returned. The applicable subheading for the pillowcover will be 9404.90.8040, Harmonized Tariff Schedule of the United States (HTS), which provides for mattress supports; articles of bedding and similar furnishing (for example, mattresses, quilts, eiderdowns, cushions, pouffes and pillows) fitted with springs or stuffed or internally fitted with any material or of cellular rubber or plastics, whether or not covered: other: other: of cotton, not containing any embroidery, lace, braid, edging, trimming, piping exceeding 6.35 mm or applique work. The rate of duty will be 5 percent. The quilted pillowcover falls within textile category designation 369. Based upon international trade agreements, products of Indonesia are subject to visa and 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