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B864881997-08-27New YorkClassification

The tariff classification of a wallhanging and a pillow from China.

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

Cross-Source Intelligence

Primary HTS Code

:6304.92.0000

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Court Cases

4 cases

CIT & Federal Circuit

Ruling Age

28 years

Data compiled from CBP CROSS Rulings, CourtListener (CIT/CAFC) · As of 2026-05-27 · Updates real-time

Summary

The tariff classification of a wallhanging and a pillow from China.

Ruling Text

NY B86488 August 27, 1997 CLA-2-63:RR:NC:TA:349 B86488 CATEGORY: Classification TARIFF NO.:6304.92.0000; 9404.20.0000 Mr. Joshua Bloomfield Tower Group International 6730 Middlebelt Road Romulus, MI 48174-2039 RE: The tariff classification of a wallhanging and a pillow from China. Dear Mr. Bloomfield: In your letter dated July 23, 1997 you requested a classification ruling Crazy Mountain Imports. You submitted a sample of a wallhanging style XF02 and a cushion with a cover style XF25. The wallhanging is made of 65 percent cotton and 35 percent polyester woven fabric. It is decorated and designed to depict an angel figure. The figure measures approximately 17 inches tall. The angel figure is holding a textile heart with the words "Merry Christmas". There is a textile loop located on the back of the angel's head used to hang the item from a wall. The pillow form is made from a woven fabric with a polyester filler and measures approximately 10-1/2 inches square. The outer cover is made from 65 percent cotton and 35 percent polyester woven fabric. It measures approximately 10-1/2 by 12 inches. Three edges are sewn and the fourth has a three button closure. The front portion of the cover contains a patchwork design of a Santa Claus and Christmas trees. The form and cover are considered a composite item. The applicable subheading for wallhanging 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 applicable subheading for cushion and cover will be 9404.20.0000, 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: pillows, cushions and similar furnishings: other. The duty rate will be 6 percent ad valorem. The wallhanging 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. Presently, subheading 6307.20.0000, HTS, are not assigned a textile category designation and items classified therein are not subject to quota or visa 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. 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