Base
B840861997-04-16New YorkClassification

The tariff classification of pillowcover from China.

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

29 years

Data compiled from CBP CROSS Rulings, Census Bureau Trade Data, CourtListener (CIT/CAFC) · As of 2026-04-29 · Updates monthly

Summary

The tariff classification of pillowcover from China.

Ruling Text

NY B84086 April 16, 1997 CLA-2-63:RR:NC:TA:349 B84086 CATEGORY: Classification TARIFF NO.: 6304.92.0000 Ms. Kristen Gibson Bath & Body Works Three Limited Parkway Columbus, Ohio 43230 RE: The tariff classification of pillowcover from China. Dear Ms. Gibson: In your letter dated March 25, 1997 you requested a classification ruling. The instant sample is a pillowcover. The cover is made from 100 percent cotton woven fabric. The fabric is of pile construction. It measures approximately 17-1/2 inches square. The back portion has an overlapping flap closure used to accommodate the insertion of a pillow. The front portion has an appliqued heart affixed to the center. At each corner there are decorative beads which form the word "Love". The pillow cover is being returned to you. The applicable subheading for the pillowcover 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 6.9 percent ad valorem. The pillowcover 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 Part 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, Paul K. Schwartz Chief, Textiles & Apparel Branch National Commodity Specialist Division