Proposed Revocation Ruling Letter Relating to the Tariff Classification of An Unfinished Quilted Pillow Shell

In Binding Ruling Letter NY N236267, issued to Future Textiles Inc. of Jamesburg, New Jersey, Customs classified an unfinished quilted pillow shell in heading 9404, Harmonized Tariff Schedule of the United StatesS, specifically in subheading 9404.90.10, HTSUS, which provides for "[m]attress supports; articles of bedding and similar furnishing (for example, mattresses, quilts, eiderdowns, cushions, pouffes and pillows) fitted with springs or stuffed or internally fitted with any material or of cellular rubber or plastics, whether or not covered: Other: Pillows, cushions and similar furnishings: Of cotton." The rate of duty was 5.3%.

Customs has reviewed NY N236267 and has determined the ruling letter to be in error. It is now Customs's position that the unfinished quilted pillow shell is properly classified, by operation of General Rule of Interpretation 1, in heading 6307, HTSUS, specifically in subheading 6307.90.89, HTSUS, which provides for "[o]ther made up articles, including dress patterns: Other: Other: Surgical towels; cotton towels of pile or tufted construction; pillow shells, of cotton; shells for quilts, eiderdowns, comforters and similar articles of cotton." The Rate of duty will be 7%.

The Harmonized Commodity Description and Coding System Explanatory Notes ("ENs") constitute the official interpretation of the Harmonized System at the international level. While not legally binding, the ENs provide a commentary on the scope of each heading of the HTS and are thus useful in ascertaining the proper classification of the merchandise.

EN 94.04 states, in pertinent part, the following:

This heading covers:

. . .

(B) Articles of bedding and similar furnishing which are sprung or stuffed or internally fitted with any material (cotton, wool, horsehair, down, synthetic fibers, etc.), or are of cellular rubber or plastics (whether or not covered with woven fabric, plastics, etc.). For example:

(1) Mattresses, including mattresses with a metal frame.

(2) Quilts and bedspreads (including counterpanes, and also quilts for baby-carriages), eiderdowns and duvets (whether of down or any other filling), mattress-protectors (a kind of thin mattress placed between the mattress itself and the mattress support), bolsters, pillows, cushions, pouffes, etc.

(3) Sleeping bags.

. . . This heading also excludes :

(e) Pillow-cases, eiderdown or duvet covers (heading 63.02).

(f) Cushion covers (heading 63.04).

The quilted pillow shell in NY N236267 was not fitted with springs or internally stuffed or fitted with any material, and therefore cannot be considered an article of bedding or similar furnishing classifiable in heading 9404, HTSUS. Therefore, the quilted pillow shell is properly classified in heading 6307, HTSUS, specifically under 6307.90.8945, HTSUS, which provides for “[o]ther made up articles, including dress patterns: Other: Other: Pillow shells, of cotton (369)"

Comments must be received on or before August 18, 2017.