CLA-2-63:OT:RR:NC:N3:349
Mr. Thiago V. Castro
Jojo Designs, LLC
4701 NW 103rd Avenue
Sunrise, FL 33351
RE: The tariff classification of pillow covers from China
Dear Mr. Castro:
In your letter dated March 15, 2022, you requested a tariff classification ruling for a set of two pillow covers. A sample set was provided. The sample will be discarded by this office, as requested.
Item 2P-Dec18-Woodland Pals is a 2-piece set of pillow covers for accent throw pillows. The covers are made from 100 percent polyester, printed, woven fabric. The printing depicts woodland creatures and tree branches with green leaves. Both covers, measuring 18 x 18 inches, are sewn along three edges and have a zipper closure on the fourth edge.
The applicable subheading for the pillow covers will be 6304.93.0000, 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 synthetic fibers.” The rate of duty will be 9.3 percent ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 6304.93.0000, HTSUS, unless specifically excluded, are subject to an additional 15 percent ad valorem rate of duty under 9903.88.16, HTSUS; however, this provision was suspended, effective December 15, 2019, and is not currently applicable. See 84 Fed. Reg. 243 (December 18, 2019).
The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china, respectively.
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 on the World Wide Web at https://hts.usitc.gov/current.
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 Kim Wachtel at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division