OT:RR:CTF:FTM H346161 TSM
Ms. Megan Carver
Brentwood Originals
3780 Kilroy Airport Way, Suite 540
Long Beach, CA 90806
Re: Revocation of NY N345891; Tariff Classification and Country of Origin of a Pillow Cover
Dear Ms. Carver:
On March 11, 2025, U.S. Customs and Border Protection (“CBP”) issued New York Ruling Letter
(“NY”) N345891 to Brentwood Originals, regarding the tariff classification and country of origin
of a certain pillow cover.
It has come to our attention that NY N345891 contained an error pertaining to the tariff
classification and country of origin of the pillow cover at issue. Therefore, this ruling serves to
revoke NY N345891. As this revocation decision is being issued within 60 days of the issuance
of NY N345891, pursuant to 19 U.S.C. § 1625(c)(1) and 19 C.F.R. § 177.12(b), this revocation is
effective immediately.
FACTS:
In NY N345891, the pillow cover at issue was described as follows:
SKU# 05600002, is a pillow cover formed from a 100 percent polyester
woven fabric. The exterior of the pillow cover is printed with a water
repellant and UV fade resistant treatment. The face fabric is printed with a
red floral design and the back fabric is printed with a blue floral design. The
cover measures approximately 17 x 17 inches. The pillow cover is stitched
on four sides and features a 6 inch long opening with a zipper closure along
one of the sides. After importation, the pillow cover will be stuffed and
zippered closed. The finished pillow cover is designed for indoor and
outdoor use on various pieces of furniture.
You state the manufacturing operations for the pillow cover is as follows:
Taiwan:
• Polyester fabric is woven and shipped in rolls to China.
China:
• Polyester fabric is dyed, and during the print process a water
repellant and UV fade resistant finish is simultaneously applied.
• Polyester sewing thread and zipper is formed.
• Cutting and sewing of the fabric.
• The pillow cover is packaged and shipped to the United States.
United States:
• The pillow cover is filled with polyester staple fiber or batting
and zippered closed
• The completed pillow is packaged and shipped
ISSUE:
What is the tariff classification and country of origin of the pillow cover at issue?
LAW AND ANALYSIS:
Tariff Classification
Classification under the Harmonized Tariff Schedule of the United States (“HTSUS”) is
determined in accordance with the General Rules of Interpretation (“GRIs”). GRI 1 provides that
the classification of goods shall be determined according to the terms of the headings of the tariff
schedule and any relative section or chapter notes. In the event that the goods cannot be classified
solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the
remaining GRIs 2 through 6 may then be applied in order.
2
The 2025 HTSUS provisions under consideration are as follows:
6304 Other furnishing articles, excluding those of heading 9404
* * *
6307 Other made up articles, including dress patterns
* * *
Note 7 to Section XI provides:
For the purposes of this section, the expression “made up” means:
(a) Cut otherwise than into squares or rectangles;
(b) Produced in the finished state, ready for use (or merely needing separation by
cutting dividing threads) without sewing or other working (for example, certain
dusters, towels, tablecloths, scarf squares, blankets);
(c) Cut to size and with at least one heat-sealed edge with a visibly tapered or
compressed border and the other edges treated as described in any other
subparagraph of this note, but excluding fabrics the cut edges of which have been
prevented from unraveling by hot cutting or by other simple means;
(d) Hemmed or with rolled edges, or with a knotted fringe at any of the edges, but
excluding fabrics the cut edges of which have been prevented from unraveling by
whipping or by other simple means;
(e) Cut to size and having undergone a process of drawn thread work;
(f) Assembled by sewing, gumming or otherwise (other than piece goods consisting of
two or more lengths of identical material joined end to end and piece goods
composed of two or more textiles assembled in layers, whether or not padded); or
(g) Knitted or crocheted to shape, whether presented as separate items or in the form
of a number of items in the length.
* * *
Note 1 to Chapter 63 provides: 1
Subchapter 1 applies only to made up articles, of any textile fabric.
3
* * *
1 Chapter 63 is divided into three subchapters. Subchapter 1 covers headings 6301-6307,
HTSUS.
In understanding the language of the HTSUS, the Explanatory Notes (“ENs”) of the
Harmonized Commodity Description and Coding System may be utilized. The ENs, although
neither dispositive nor legally binding, provide a commentary on the scope of each heading, and
are generally indicative of the proper interpretation of the Harmonized System at the international
level. See T.D. 89-80, 54 Fed. Reg. 35127 (August 23, 1989).
* * *
EN 1 to Chapter 63 provides:
Sub-Chapter I applies only to made up articles, of any textile fabric.
* * *
General EN to Chapter 63 provides in relevant part:
This Chapter includes:
(1) Under headings 63.01 to 63.07 (sub-Chapter I) made up textile articles of any
textile fabric (woven or knitted fabric, felt, nonwovens, etc.) which are not more
specifically described in other Chapters of Section XI or elsewhere in the
Nomenclature. (The expression “made up textile articles” means articles made
up in the sense defined in Note 7 to Section XI (see also Part (II) of the General
Explanatory Note to Section XI.)
* * *
EN 63.04 provides:
This heading covers furnishing articles of textile materials, other than those of the
preceding headings or of heading 94.04, for use in the home, public buildings,
theatres, churches, etc., and similar articles used in ships, railway carriages, aircraft,
trailer caravans, motor-cars, etc.
4
These articles include wall hangings and textile furnishings for ceremonies (e.g.,
weddings or funerals); mosquito nets or bed nets (including bed nets specified in
Subheading Note 1 to this Chapter); bedspreads (but not including bed coverings
of heading 94.04); cushion covers, loose covers for furniture, antimacassars; table
covers (other than those having the characteristics of floor coverings - see Note 1
to Chapter 57); mantlepiece runners; curtain loops; valances (other than those of
heading 63.03).
The heading does not include lampshades (heading 94.05).
* * *
EN 63.07 provides in relevant part:
This heading covers made up articles of any textile material which are not included
more specifically in other headings of Section XI or elsewhere in the Nomenclature.
* * *
In NY N345891, CBP classified the pillow cover at issue under subheading 6307.90.98, HTSUS,
which provides for “Other made up articles, including dress patterns.” Upon further consideration,
we have found this classification to be incorrect. As EN 63.07 provides, heading 6307, HTSUS,
covers made up articles of any textile material which are not included more specifically in other
headings of Section XI or elsewhere in the Nomenclature. Therefore, heading 6307, HTSUS,
could only be considered if the pillow cover at issue was not provided for in any other heading of
the HTSUS. However, as discussed below, we find that the pillow cover is classified in heading
6304, HTSUS. Accordingly, heading 6307, HTSUS, is not applicable.
Heading 6304, HTSUS, provides for “Other furnishing articles, excluding those of heading 9404.”
As the pillow cover at issue is not stuffed or internally fitted, it is not classified in heading 9404,
HTSUS, which only covers articles “fitted with springs or stuffed or internally fitted with any
material or of cellular rubber or plastics.” EN 63.04 provides, in relevant part, that the heading
covers “furnishing articles of textile materials . . . for use in the home, public buildings, theatres,
churches, etc., and similar articles used in ships railway carriages, aircraft, trailer caravans, motor
cars, etc.” and that the “articles include … cushion covers, loose covers for furniture…” Because
the pillow cover at issue is a furnishing article of textile materials designed to be used in and around
the home and is specifically named in EN 63.04, we find that it is within the scope of “other
furnishing articles” of EN 63.04. As such, it is classified in heading 6304, HTSUS. Because the
pillow cover was assembled by sewing, we have determined that it is “made up” within the
meaning of Note 7(f) to Section XI, which provides for goods assembled by sewing, gumming, or
otherwise. Specifically, the pillow cover is classified in subheading 6304.93.00, HTSUS, which
provides for “Other furnishing articles, excluding those of heading 9404: Other.” See NY F84010,
dated March 22, 2000 (classifying cushion covers of polyester in subheading 6304.93.00, HTSUS).
5
Country of Origin
The Uruguay Round Agreements Act (“URAA”), particularly Section 334, codified at 19
U.S.C. § 3592, as amended by Section 405 of Title IV of the Trade and Development Act of 2000
(“TDA”), sets forth rules of origin for textile and apparel products. In pertinent part, 19 U.S.C. §
3592 reads:
(b) Principles
(1) In general
Except as otherwise provided for by statute, a textile or apparel product, for
purposes of the customs laws and the administration of quantitative restrictions,
originates in a country, territory, or insular possession, and is the growth, product,
or manufacture of that country, territory, or insular possession, if -
(A) the product is wholly obtained or produced in that country, territory, or
possession;
(B) the product is a yarn, thread, twine, cordage, rope, cable, or braiding and -
(i) the constituent staple fibers are spun in that country, territory, or
possession, or
(ii) the continuous filament is extruded in that country, territory, or
possession;
(C) the product is a fabric, including a fabric classified under chapter 59 of the
HTS, and the constituent fibers, filaments, or yarns are woven, knitted,
needled, tufted, felted, entangled, or transformed by any other fabricmaking
process in that country, territory, or possession; or
(D) the product is any other textile or apparel product that is wholly assembled
in that country, territory, or possession from its component pieces.
Part 102 of the CBP Regulations (19 C.F.R. § 102) implements the rules of origin for textile
and apparel products set forth in 19 U.S.C. § 3592. Section 102.21(c), CBP Regulations (19 C.F.R.
§ 102.21(c)), provides in pertinent part as follows:
(c) General rules. Subject to paragraph (d) of this section, the country of origin of
a textile or apparel product will be determined by sequential application of
paragraphs (c) (1) through (5) of this section and, in each case where appropriate to
the specific context, by application of the additional requirements or conditions of
§§ 102.12 through 102.19 of this part.
6
(1) The country of origin of a textile or apparel product is the single country,
territory, or insular possession in which the good was wholly obtained or
produced.
(2) Where the country of origin of a textile or apparel product cannot be
determined under paragraph (c)(1) of this section, the country of origin of
the good is the single country, territory, or insular possession in which each
foreign material incorporated in that good underwent an applicable change
in tariff classification, and/or met any other requirement, specified for the
good in paragraph (e) of this section.
(3) Where the country of origin of a textile or apparel product cannot be
determined under paragraph (c) (1) or (2) of this section:
(i) If the good was knit to shape, the country of origin of the good is the
single country, territory, or insular possession in which the good was
knit; or
(ii) Except for fabrics of chapter 59 and goods of heading 5609, 5807,
5811, 6213, 6214, 6301 through 6306, and 6308, and subheadings
6209.20.5040, 6307.10, 6307.90, and 9404.90, if the good was not knit
to shape and the good was wholly assembled in a single country,
territory, or insular possession, the country of origin of the good is the
country, territory, or insular possession in which the good was wholly
assembled.
(4) Where the country of origin of a textile or apparel product cannot be
determined under paragraph (c) (1), (2) or (3) of this section, the country
of origin of the good is the single country, territory, or insular possession
in which the most important assembly or manufacturing process occurred.
(5) Where the country of origin of a textile or apparel product cannot be
determined under paragraph (c) (1), (2), (3) or (4) of this section, the
country of origin of the good is the last country, territory, or insular
possession in which an important assembly or manufacturing process
occurred.
The country of origin of textile and apparel products is determined by the sequential application
of paragraphs (c)(1) through (c)(5) of Section 102.21. Paragraph (c)(1) provides that “[t]he country
of origin of a textile or apparel product is the single country, territory or insular possession in which
the good was wholly obtained or produced.” As the subject pillow covers were not wholly obtained
or produced in a single country, paragraph (c)(1) of Section 202.21 is inapplicable.
7
Paragraph (c)(2) of Section 102.21 provides that where the country of origin cannot be determined
according to paragraph (c)(1), resort should next be to paragraph (c)(2). The country of origin,
according to paragraph (c)(2), is “the single country, territory or insular possession in which each
foreign material incorporated in that good underwent an applicable change in tariff classification,
and/or met any other requirement, specified for the good in paragraph (e)” of Section 102.21. The
applicable rules under paragraph (e) are dependent on the tariff classification of the article in
question. In NY N345891, the pillow cover at issue was classified in subheading 6307.90, HTSUS.
However, as determined above, the pillow cover is classified in subheading 6304.93, HTSUS.
Therefore, paragraph (e)(1), as applicable to the instant determination, establishes a tariff shift rule
that provides:
HTSUS Tariff Shift and/or Other Requirement
Except for goods of heading 6302 through 6304 provided for in
paragraph (e)(2) of this section, the country of origin of a good
classifiable under heading 6301 through 6306 is the country,
territory, or insular possession in which the fabric comprising the
good was formed by a fabric-making process.
Paragraph (e)(2) of Section 102.21 provides in relevant part as follows:
(2) For goods of HTSUS … subheading … 6304.93 …, except … of cotton or of wool
or consisting of fiber blends containing 16 percent or more by weight of cotton:
(i) The country of origin of the good is the country, territory, or insular
possession in which the fabric comprising the good was both dyed and
printed when accompanied by two or more of the following finishing
operations: bleaching, shrinking, fulling, napping, decating, permanent
stiffening, weighting, permanent embossing, or moireing;
(ii) If the country of origin cannot be determined under paragraph (e)(2)(i)
of this section, except for goods of HTSUS subheading 6117.10 that are
knit to shape or consist of two or more component parts, the country of
origin is the country, territory, or insular possession in which the fabric
comprising the good was formed by a fabric-making process;
* * *
Although the fabric comprising the pillow cover at issue is both dyed and printed in Taiwan, the
dying and printing processes are not accompanied by two or more of the finishing operations
specified in paragraph (e)(2)(i) of Section 102.21. Therefore, paragraph (e)(2)(ii) of Section
102.21, which provides that the country of origin is the country, territory, or insular possession in
which the fabric comprising the good was formed by a fabric-making process, must be considered.
8
Because the country in which the fabric comprising the pillow cover was formed in Taiwan, we
find that in accordance with paragraph (e)(2)(ii) of Section 102.21 the country of origin of the
pillow cover is Taiwan.
HOLDING:
By application of GRIs 1 and 6, the pillow cover is classified in heading 6304, HTSUS, and
specifically in subheading 6304.93.00, HTSUSA, which provides for “Other furnishing articles,
excluding those of heading 9404: Other.” The 2025 general, column one rate of duty is 9.3% ad
valorem.
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 online at: https://hts.usitc.gov.
Pursuant to 19 C.F.R. § 102.21(e)(2)(ii), the country of origin of the pillow cover is Taiwan.
EFFECT ON OTHER RULINGS:
NY N345891, dated March 11, 2025, is hereby REVOKED.
This revocation of treatment is not subject to the notice and comment provisions of 19
U.S.C. § 1625(c) because NY N345891 was in effect for less than 60 days. See 19 C.F.R. §
177.12(b).
Sincerely,
Yuliya A. Gulis, Director
Commercial and Trade Facilitation Division
9