U.S. Customs and Border Protection · CROSS Database · 2 HTS codes referenced
Data compiled from CBP CROSS Rulings, CourtListener (CIT/CAFC) · As of 2026-05-24 · Updates real-time
The tariff classification of a cushion cover and drapery tiebacks from China.
NY K85669 May 27, 2004 CLA-2-63:RR:NC:TA:349 K85669 CATEGORY: Classification TARIFF NO.: 6304.93.0000; 5609.00.3000 Ms. Deanne Frazier Aries International 2200 Secaucus Road North Bergen, NJ 07047 RE: The tariff classification of a cushion cover and drapery tiebacks from China. Dear Ms. Frazier: In your letter dated April 29, 2004 you requested a classification ruling. The submitted samples, refereed to as a pillowcase and accessories, are a cushion cover and drapery tieback. The cushion cover is made from 55 percent polyester and 45 percent cotton fabric. The fabric features a jacquard woven Greek mythological motif. The cover measures approximately 18 inches square. Braided piping has been inserted into the edges. One side of the cover has a zipper closure. The drapery tiebacks are made from 100 percent polyester. They consist of twisted three-strand cordage with loops at the top and a tassel attached at the bottom. The applicable subheading for the cushion cover will be 6304.93.0000, 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 synthetic fibers. The duty rate will be 9.3 percent ad valorem. The applicable subheading for the drapery tie-backs will be 5609.00.3000, HTS, which provides for articles of yarn, strip or the like of heading 5404 or 5405, twine, cordage, rope or cables, not elsewhere specified or included: of man-made fibers. The rate of duty will be 4.5 percent ad valorem. The cover falls within textile category designation 666. Based upon international textile trade agreements products of China are not subject to quota or visa requirements. Presently subheading 5609.00.3000, HTS, is not assigned a textile category designation and items classified therein are not 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 Textile Status Report for Absolute Quotas, which is available at our Web site at www.cbp.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