The tariff classification of decorative pillow covers from France

N362444 July 7, 2026 CLA-2-63:OT:RR:NC:N3:349 CATEGORY: Classification TARIFF NO.: 6304.92.0000; 6304.99.3500 Ms. Michelle Yamajako MIYA 10 Rue De Londres Chatou 78400 France RE: The tariff classification of decorative pillow covers from France Dear Ms. Yamajako: In your letter dated June 14, 2026, you requested a tariff classification ruling. In lieu of samples, photographs were submitted with your request. Item 1, identified as ZANZIBAR No 53, is a decorative pillow cover measuring 20 x 20 inches, designed to encase a removable pillow insert, imported separately. The decorative pillow cover is made of piece-dyed, 100 percent henequen woven fabric. The article features a self-flange, knife edge, center back envelope closure, and two gold-toned metal eyelets (grommets). When looking at the front of the cover, the eyelets appear in the upper left-hand corner of the cover, one along the top edge and one on the left edge. A gold-toned stainless-steel chain with a leather ‘MIYA’ brand accent tab is threaded through the eyelets and the ends are secured at the back of the cover. A decorative organza ribbon bow and charms consisting of beads, metal pendants, natural shells and a leather tassel hang from the metal chain on the front side of the cover. Though the chain with charms is removable, it is intended solely for use as a decorative accessory to the cushion cover. This cover is part of the MIYA brand signature tassel series and is imported without the inner cushion insert. Item 2, identified as NEGRIL No 39, is a decorative pillow cover measuring 20 x 20 inches, designed to encase a removable pillow insert, imported separately. The decorative pillow cover is made of piece-dyed, 100 percent hemp woven fabric. The article features a self-flange, knife edge, center back envelope closure, and two gold-toned metal eyelets (grommets). When looking at the front of the cover, the eyelets appear in the upper right-hand corner of the cover, one along the top edge and one on the right edge. A gold-toned stainless-steel chain with a leather ‘MIYA’ brand accent tab is threaded through the eyelets and the ends are secured at the back of the cover. A decorative organza ribbon bow and charms consisting of beads, metal pendants, natural shells and a leather tassel hang from the metal chain on the front side of the cover. Though the chain with charms is removable, it is intended solely for use as a decorative accessory to the cushion cover. This cover is part of the MIYA brand signature tassel series and is imported without the inner cushion insert. Item 3, identified as BALI No 14, is a decorative pillow cover measuring 20 x 20 inches, designed to encase a removable pillow insert, imported separately. The decorative pillow cover is made of piece-dyed, 55 percent linen, 35 percent wool, and 10 percent nylon woven fabric. The article features a self-flange, knife edge, center back envelope closure, and two gold-toned metal eyelets (grommets). When looking at the front of the cover, the eyelets appear in the upper left-hand corner of the cover, one along the top edge and one on the left edge. A gold-toned stainless-steel chain with a leather ‘MIYA’ brand accent tab is threaded through the eyelets and the ends are secured at the back of the cover. A decorative organza ribbon bow and charms consisting of beads, metal pendants, natural shells and a leather tassel hang from the metal chain on the front side of the cover. Though the chain with charms is removable, it is intended solely for use as a decorative accessory to the cushion cover. This cover is part of the MIYA brand signature tassel series and is imported without the inner cushion insert. Item 4, identified as NEGRIL No 03, is a decorative pillow cover measuring 20 x 20 inches, designed to encase a removable pillow insert, imported separately. The decorative pillow cover is made of piece-dyed, 63 percent cotton and 37 percent linen, woven fabric. The article features a self-flange, knife edge, center back envelope closure, and two gold-toned metal eyelets (grommets). When looking at the front of the cover, the eyelets appear in the upper right-hand corner of the cover, one along the top edge and one on the right edge. A gold-toned stainless-steel chain with a leather ‘MIYA’ brand accent tab is threaded through the eyelets and the ends are secured at the back of the cover. A decorative organza ribbon bow and charms consisting of beads, metal pendants, natural shells and a leather tassel hang from the metal chain on the front side of the cover. Though the chain with charms is removable, it is intended solely for use as a decorative accessory to the cushion cover. This cover is part of the MIYA brand signature tassel series and is imported without the inner cushion insert. Item 5, identified as MARRAKECH No 49, is a decorative pillow cover measuring 20 x 20 inches, designed to encase a removable pillow insert, imported separately. The decorative pillow cover is made of piece-dyed, 91 percent linen and 9 percent nylon woven fabric. The article features a self-flange, knife edge, center back envelope closure, and two gold-toned metal eyelets (grommets). When looking at the front of the cover, the eyelets appear in the upper left-hand corner of the cover, one along the top edge and one on the left edge. A gold-toned stainless-steel chain with a leather ‘MIYA’ brand accent tab is threaded through the eyelets and the ends are secured at the back of the cover. A decorative organza ribbon bow and charms consisting of beads, metal pendants, natural shells and a leather tassel hang from the metal chain on the front side of the cover. Though the chain with charms is removable, it is intended solely for use as a decorative accessory to the cushion cover. This cover is part of the MIYA brand signature tassel series and is imported without the inner cushion insert. The applicable subheading for the decorative pillow cover, described as NEGRIL No 03 will be 6304.92.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other furnishing articles, excluding those of heading 9404: Other: Not knitted or crocheted, of cotton.” The general rate of duty will be 6.3 percent ad valorem. The applicable subheading for the decorative pillow cover, described as ZANZIBAR No 53, NEGRIL No 39, BALI No 14, and MARRAKECH No 49 will be 6304.99.3500, HTSUS, which provides for “Other furnishing articles, excluding those of heading 9404: Other: Not knitted or crocheted, of other textile materials: Other: Other.” The general rate of duty will be 11.3 percent ad valorem. The duties cited above are current as of this ruling’s issuance. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided at https://hts.usitc.gov/. This ruling does not address the applicability of any additional duties, taxes, fees, exactions and/or other charges, which may apply to the goods discussed herein. This includes, but is not limited to, tariffs and other duties as provided for in Subchapter III to Chapter 99, HTSUS. Thus, for example, in addition to the classification stated above, the merchandise covered by this ruling may also need to be reported with either the Chapter 99 provision under which an additional tariff applies or one of the Chapter 99 provisions covering exceptions to such tariffs. For further information to assist with the importation process, please refer to the frequently updated Cargo Systems Messaging Service (CSMS) messages at https://www.cbp.gov/trade/automated/cargo-systems-messaging-service and the Trade Remedies page at https://www.cbp.gov/trade/programs-administration/trade-remedies. The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP. This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Kim Wachtel at kimberly.a.wachtel@cbp.dhs.gov. Sincerely, (for) James P. Forkan Director National Commodity Specialist Division