Applying Section XI Note 7 Criteria to Borderline Linen Goods
Applying Section XI Note 7 requires auditing mill edge finishes, drawn threads, and cutting geometry to prevent high-duty Chapter 63 customs reclassifications.
HS Heading 6304
Tariff Classification
International trade nomenclature categorizes other furnishing articles, excluding those of heading 6302 or 6303, under a specific tariff designation. For Chinese linen mills exporting finished goods, hs heading 6304 covers manufactured home textiles like table covers, bedspreads, cushion covers and wall hangings.
Product Coverage
Linen home furnishings must be differentiated from kitchen linen or bed linen to ensure correct customs declaration. The tariff category hs heading 6304 applies to non-washable textile decorations and heavier household linen that sit outside daily utility linens. A mill must determine whether a finished product represents a table cloth, which falls under 6302, or a decorative runner that sits under hs heading 6304, since improper coding triggers customs delays or penalties during bilateral border audits.
Export Documentation
Shipping records and export bills of lading must align with the harmonized tariff system to prevent seizure at destination ports. When filing the customs declaration form, the exporter enters hs heading 6304 for products such as linen wall hangings, cushion covers or furniture throws. The buyer’s acceptance criteria require that the HS code listed on the commercial invoice matches the code in the import clearance dossier.
Discrepancies in these forms disrupt the supply chain, as port authorities routinely verify the weight and yarn composition against the declared tariff heading to prevent duty evasion.