Base
R004302004-06-09New YorkClassification

The tariff classification of a slipcover from China.

U.S. Customs and Border Protection · CROSS Database · 1 HTS code referenced

Cross-Source Intelligence

Primary HTS Code

6304.93.0000

$13.8M monthly imports

Compare All →

Court Cases

2 cases

CIT & Federal Circuit

Ruling Age

21 years

Data compiled from CBP CROSS Rulings, Census Bureau Trade Data, CourtListener (CIT/CAFC) · As of 2026-05-09 · Updates monthly

Summary

The tariff classification of a slipcover from China.

Ruling Text

NY R00430 June 9, 2004 CLA-2-63:RR:NC:TA:349 R00430 CATEGORY: Classification TARIFF NO.: 6304.93.0000 Mr. Summy Hsu Continental Agency Customhouse Brokers 535 Brea Canon Road Walnut, CA 91789 RE: The tariff classification of a slipcover from China. Dear Mr. Hsu: In your letter dated May 28, 2004 you requested a classification ruling on behalf of Ventana Corporation. You will be importing a dining room chair slipcover. A picture of the cover, identified as style Damask, was submitted with your request. The cover will be made from 100 percent polyester jacquard woven fabric. The cover is designed to slip on over an armless chair. There is a bow affixed to the back portion of the cover. The applicable subheading for the slipcover 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 slipcover falls within textile category designation 666. Based upon international textile trade agreements products of China 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