Background

In the Sept. 22, 2021, Customs Bulletin and Decisions, U.S. Customs and Border Protection is proposing to reclassify an unfinished quilted pillow shell as a pillow shell under HTSUS 6307.90.8945 (7 percent duty) rather than as a pillow under HTSUS 9404.90.1000 (5.3 percent duty). Comments on this proposed change, which would include the revocation of ruling NY N236267, are due by Oct. 22.

The product at issue consists of two quilted panels joined by a 1.5 inch wide side gusset. A strip of piping is inserted into the seams. The outer surface of the panels and the side gusset are made from 100 percent cotton woven fabric. The panels are backed with a nonwoven fabric and filled with polyester batting. The three layers are quilted together and there is a 16 inch wide unfinished opening along one side. After importation the unfilled main chamber will be stuffed, sewn closed, and finished.

CBP states that heading 9404 covers articles of bedding that are sprung or stuffed or internally fitted with any material and that the subject goods do not meet any of those criteria.

For more information on how to seek or utilize classification and other rulings, please contact attorney Deb Stern at (305) 894-1007 or via email.

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