Base
B882251997-08-14New YorkClassification

The tariff classification of a cushion cover from Indonesia.

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 2026-04-29 · Updates monthly

Summary

The tariff classification of a cushion cover from Indonesia.

Ruling Text

NY B88225 August 14, 1997 CLA-2-63:RR:NC:TA:349 B88225 CATEGORY: Classification TARIFF NO.: 6304.92.0000 Mr. John Varndell International Trade Center of Central Florida, Inc. 411-421 Shearer Blvd. Cocoa, Florida 32922 RE: The tariff classification of a cushion cover from Indonesia. Dear Mr. Varndell: In your letter dated July 14, 1997 you requested a classification ruling on behalf of Isadora Fashions Inc. The submitted sample is a quilted cushion cover. This item is comprised of an outershell made from 100 percent cotton woven fabric and a man-made fiber inner lining filled with a 1/8 inch thick layer of plastic foam. It is sewn on three sides with a zipper opening on the fourth. Quilt stitching extends through all three layers. As requested the sample is being returned. 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 duty rate will be 6.9 percent ad valorem. The cover falls within textile category designation 369. Based upon international textile trade agreements products of Indonesia 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