Custom Proposes Change to Tariff Classification of an Unfinished Quilted Pillow Shell.

In Binding Rulihng Letter NY N236267, CBP classified an unfinished quilted pillow shell in heading 9404, HTSUS, 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 is 5.3%

CBP has reviewed NY N236267 and has determined the ruling letter to be in error. It is now CBP’s position that the unfinished quilted pillow shell is properly classified, 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 is 7%.

Comments must be received on or before October 22, 2021.

See more information HERE.