CLA-2-63:OT:RR:NC:N3:349
Mr. Thiago Castro
Jojo Designs, LLC
4701 NW 103rd Avenue
Sunrise, FL 33351
RE: The tariff classification of a pillow cover from China
Dear Mr. Castro:
In your letter dated February 7, 2022, you requested a tariff classification ruling. A sample was provided and will be discarded by this office, per your request.
The submitted sample, identified as “NursePC-WildWest”, is a pillow cover constructed from 95 percent rayon and 5 percent spandex knit fabric. The fabric is dyed and printed with a western theme depicting horses, bulls, cacti, mountains and cowboys. The cover is crescent shaped and features a 22 inch opening with a zipper closure along the outside seam through which a nursing pillow will be inserted. The crescent is approximately 9 inches wide and tapered at the ends. The pillow cover measures approximately 18 x 24 inches.
The applicable subheading for the pillow cover will be 6304.91.0140, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other furnishing articles, excluding those of heading 9404: Other: Knitted or crocheted: Of man-made fibers.” The rate of duty will be 5.8 percent ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 6304.91.0140, HTSUS, unless specifically excluded, are subject to an additional 7.5 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.15, in addition to subheading 6304.91.0140, HTSUS, listed above.
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, including information on exclusions and their effective dates, 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