H346161

H346161 May 5, 2025 OT:RR:CTF:FTM H346161 TSM CATEGORY: Classification; Origin TARIFF NO.: 6304.93.0000 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

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 ite