U.S. Customs and Border Protection · CROSS Database · 3 HTS codes referenced
Primary HTS Code
6307.90.9989
$309.2M monthly imports
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Court Cases
3 cases
CIT & Federal Circuit
Ruling Age
28 years
Data compiled from CBP CROSS Rulings, Census Bureau Trade Data, CourtListener (CIT/CAFC) · As of 2026-05-02 · Updates monthly
The tariff classification of pillow shells and a pillow cover from China.
NY B87223 July 16, 1997 CLA-2-63:RR:NC:TA:352 B87223 CATEGORY: Classification TARIFF NO.: 6307.90.9989; 6307.90.8945; 6304.93.0000 Ms. Georgette Brady Delmar International, Inc. 147-55 175th St. Jamaica, NY 11434 RE: The tariff classification of pillow shells and a pillow cover from China. Dear Ms. Brady: In your letter dated July 1, 1997, on behalf of S. Shamash & Sons, New York, New York, you requested a classification ruling. The samples are being returned as requested. Three pillow shells, style numbers 90047FHG, JB31A, and 67453 and a pillow cover style number JB26, were submitted. After importation the pillow shells are stuffed and made into a pillow. Style number 90047FHG is a pillow shell made of 100 percent brush knit fabric. The article is completely sewn on three sides and opened on the fourth side. It measures approximately 54 1/2" x 19". Style JB31A is a pillow shell constructed of 65 percent polyester/35 percent cotton woven fabric. The article is completely sewn on three sides and opened on the fourth side. It measures approximately 28 1/4" x 20". Style number 67453 is a pillow shell composed of 100 percent cotton flannel fabric. It is completely sewn on three sides and opened on the fourth side. The article measures approximately 17 1/8" x 12 5/8". Style number JB26 is a pillow cover made of 100 percent polyester woven fabric. It is completely sewn on three sides and the fourth side features a zipper sewn into the edge for the insertion of a pillow. The article measures approximately 25" x 17 1/8". The applicable subheading for style numbers 90047FHG and JB31A will be 6307.90.9989, Harmonized Tariff Schedule of the United States (HTS), which provides for other made up articles...Other. The duty rate will be 7 percent ad valorem. The applicable subheading for style number 67453 will be 6307.90.8945, HTS, which provides for other made up articles...Other: Other: Pillow shells, of cotton. The duty rate will be 7 percent ad valorem. The applicable subheading for style number JB26 will be 6304.93.0000, HTS, which provides for other furnishing articles, excluding those of heading 9404: Other: Not knitted or crocheted, of synthetic fibers. Style number 67453 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. Style number JB26 falls within textile category designation 666. 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 Alan Tytelman at 212-466-5896. Sincerely, Paul K. Schwartz Chief, Textiles & Apparel Branch National Commodity Specialist Division
Other CBP classification decisions referencing the same tariff code.