U.S. Customs and Border Protection · CROSS Database · 6 HTS codes referenced
Primary HTS Code
6304.92.0000
$11.2M monthly imports
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Ruling Age
23 years
Data compiled from CBP CROSS Rulings, Census Bureau Trade Data · As of 2026-04-29 · Updates monthly
The tariff classification of a pillow sham, towel, washcloth, pillowcase, sleeping bag and backpack from Egypt, Pakistan and China.
NY J82704 April 11, 2003 CLA-2-63:RR:NC:TA:349 J82704 CATEGORY: Classification TARIFF NO.: 6304.92.0000; 6302.60.0020; 6302.60.0030; 6302.22.2010; 9404.30.8000; 4202.92.3020 Mr. Tony Collini John S. Connor, Inc. The World Trade Center 401 E. Pratt Street, Suite 700 Baltimore, MD 21202 RE: The tariff classification of a pillow sham, towel, washcloth, pillowcase, sleeping bag and backpack from Egypt, Pakistan and China. Dear Mr. Collini: In your letter dated March 14, 2003 you requested a classification ruling. You submitted two samples. The first item, referred to as a pillowcase, is a pillow sham. The pillow sham is made from 100 percent cotton woven fabric. The fabric is of a damask construction. It features a flange or picture frame effect along the edges. There is an overlapping flap closure on the back. The pillow sham is made in Egypt. The second item is a backpack that contains a towel, wash cloth, pillowcase and sleeping bag. The towel and washcloth are made from 100 percent cotton terry fabric. The washcloth and towel feature uncut loops on both sides. The towel measures approximately 27 x 55 inches. The washcloth measures approximately 13 inches square. All of the edges are hemmed. Both items are made in Pakistan. The pillowcase is made from 55 percent polyester and 45 percent cotton printed woven fabric. One end of the pillow has a slit opening that has an interior overlapping flap European style closure. It measures approximately 19 x 28 inches. The pillowcase is made in Pakistan. The outer shell of the sleeping bag is made from 55 percent polyester and 45 percent cotton printed woven fabric. The inside lining of the sleeping bag is made from 100 percent cotton knit fabric. The batting between the outside fabric and inside lining is made from 100 percent polyester. It features a pocket with a zipper closure. The sleeping bag features a slit opening along one side. All the components of the sleeping bag are made in Pakistan. The backpack is made from 100 percent nylon fabric. The pack has a carrying handle on the top and two woven polyester shoulder straps on the back. It has two zippered compartments. The backpack is made in China. The applicable subheading for the pillow sham 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 6.4 percent ad valorem. The applicable subheading for the towel will be 6302.60.0020, HTS, which provides for toilet linen and kitchen linen, of terry toweling or similar terry fabrics, of cotton… towels: other. The duty rate will be 9.2 percent ad valorem. The applicable subheading for the washcloth will be 6302.60.0030, HTS, which provides for toilet linen and kitchen linen, of terry toweling or similar terry fabrics, of cotton…other. The duty rate will be 9.2 percent ad valorem. The applicable subheading for the pillowcase will be 6302.22.2010, HTS, which provides for bed linen, table linen, toilet linen and kitchen linen: other bed linen, printed: of man-made fibers: pillowcases, other than bolster cases: not napped. The duty rate will be 11.6 percent ad valorem. The applicable subheading for the sleeping bag will be 9404.30.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for sleeping bags: other. The rate of duty will be 9 percent ad valorem. The applicable subheading for the backpack will be 4202.92.3020, HTS, which provides for travel, sports and similar bags, with outer surface of textile materials, other, of man-made fibers, backpacks. The rate of duty will be 17.8 percent ad valorem. The pillow sham and washcloth fall within textile category designation 369. The towel falls within textile category 363. The backpack falls within textile category designation 670. Based upon international textile trade agreements the towel from Pakistan is subject to quota and the requirement of a visa. The pillow sham, washcloth and backpack are not currently subject to quota or visa requirements. The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web site at www.customs.gov. In addition, 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 and should also be verified at the time of shipment. 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 646-733-3043. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division