Base
B871581997-07-14New YorkClassificationNAFTA

The tariff classification of cushion cover from Pakistan or Mexico.

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

28 years

Data compiled from CBP CROSS Rulings, Census Bureau Trade Data, CourtListener (CIT/CAFC) · As of 2026-04-30 · Updates monthly

Summary

The tariff classification of cushion cover from Pakistan or Mexico.

Ruling Text

NY B87158 July 14, 1997 CLA-2-63:RR:NC:TA:349 B87158 CATEGORY: Classification TARIFF NO.: 6304.92.0000 Ms. Stefani Fiest Interamerican Manufacturers Exchange 261 W. 35th Street Suite 1003 New York, NY 10001 RE: The tariff classification of cushion cover from Pakistan or Mexico. Dear Ms. Fiest: In your letter dated June 20, 1997 you requested a classification ruling. You submitted a cushion cover made from 100 percent cotton woven fabric. It measures approximately 21 x 39 inches with a 3 inch side panel. You have indicated in your letter that it will also be imported in a 76 x 40 x 3 inch size. The instant sample has a large overlapping flap opening on the back with a hook and loop fastener. Piping has been inserted in the side seams. The top portion and sides are printed with a navy blue floral design. As requested the cover is being returned to you. The applicable subheading for the cushion 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 general duty rate will be 369. The cover falls within textile category designation 369. Based upon international textile trade agreements products of Pakistan falling within this designation are currently subject to the requirement of a visa. Pursuant to a CITA directive, products in category 369-O produced or manufactured in Pakistan and entered into the United States on or after September 9, 1997 will no longer require 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. Although you have indicated that these covers may be produced in Mexico, you did not ask us to determine whether or not the articles in question are eligible for tariff preferential treatment under the North American Free Trade Agreement (NAFTA). Thus, we have not addressed that issue in this letter. If you decide that you would like us to address that issue, you may submit another ruling request. 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