Base
B865901997-07-08New YorkClassification

The tariff classification of a pillowcover from India.

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

Cross-Source Intelligence

Primary HTS Code

6304.92.0000

$9.1M monthly imports

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Court Cases

4 cases

CIT & Federal Circuit

Ruling Age

28 years

Data compiled from CBP CROSS Rulings, Census Bureau Trade Data, CourtListener (CIT/CAFC) · As of 2026-05-01 · Updates monthly

Summary

The tariff classification of a pillowcover from India.

Ruling Text

NY B86590 July 8, 1997 CLA-2-63:RR:NC:TA:349 B86590 CATEGORY: Classification TARIFF NO.: 6304.92.0000 Mr. Sandford L. Wollman Carna Mills, Inc. 1040 Avenue of the Americas New York, NY 10018 RE: The tariff classification of a pillowcover from India. Dear Mr. Wollman: In your letter dated June 4, 1997, faxed to this office on June 16, 1997, you requested a classification ruling. The sample is a pillowcover. The pillowcover is made from 100 percent cotton woven fabric. It measures approximately 18 x 20 inches. The fabric on one side is a multi-colored yarn dyed plaid and the other side is a patchwork of yarn dyed plaid fabric. Three edges are sewn and the open fourth side has buttonholes with tie strings inserted through them to act as the closure. 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 India are subject to 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