HS Heading 6304 : Other furnishing articles, excluding those of heading 9404
HEADING DEFINITION & DISAMBIGUATION
HS Heading 6304 encompasses other furnishing articles, excluding those of heading 9404. It classifies 7 6-digit WCO subheadings within Chapter 63 under the Harmonized System [USITC HTS 2026].
Subheadings Under Heading 6304
| HS Code | WCO 6-Digit Subheading Description | Chapter | Operational Package |
|---|---|---|---|
| 6304.11 | Other furnishing articles, excluding those of heading 9404, Bedspreads, Knitted or crocheted | 63 | View 6304.11 Package → |
| 6304.19 | Bedspreads, Other | 63 | View 6304.19 Package → |
| 6304.20 | Other furnishing articles, excluding those of heading 9404, Bed nets specified in subheading note 1 to this chapter | 63 | View 6304.20 Package → |
| 6304.91 | Other, Knitted or crocheted | 63 | View 6304.91 Package → |
| 6304.92 | Other, Not knitted or crocheted, of cotton (369) | 63 | View 6304.92 Package → |
| 6304.93 | Other, Not knitted or crocheted, of synthetic fibers (666) | 63 | View 6304.93 Package → |
| 6304.99 | Other, Not knitted or crocheted, of other textile materials | 63 | View 6304.99 Package → |
DISAMBIGUATION & CLASSIFICATION GUIDE
How to Select the Correct Subheading Under Heading 6304
Commercial shipments must be declared under the exact 6-digit WCO subheading that matches physical, chemical, or processing characteristics. Review the subheading descriptions above and verify against binding CBP CROSS rulings prior to entry filing.
Official Primary Sources & Authority References
USITC HTS Heading 6304 ↗
United States International Trade Commission official Harmonized Tariff Schedule.
CBP CROSS Rulings ↗
CBP e-Rulings database for Heading 6304 precedent rulings.
WCO Nomenclature ↗
World Customs Organization Harmonized System 2022 nomenclature standard.
U.S. Census Foreign Trade ↗
U.S. Census Bureau HTS-to-NAICS concordance and Schedule B export database.
Heading 6304 Frequently Asked Questions (FAQ)
What commercial articles are grouped under HS Heading 6304?
HS Heading 6304 covers Other furnishing articles, excluding those of heading 9404, grouping 7 6-digit WCO subheadings.
How are 6-digit subheadings structured under Heading 6304?
Subheadings under Heading 6304 range from 6304.11 to 6304.90, classifying goods by processing state, origin, or material composition.
What is the representative US import duty rate for Heading 6304?
US MFN general duty rates for Heading 6304 commodities range from Duty-Free up to representative ad valorem percentages under the 2026 US HTS.
Are Section 301 tariffs applicable to goods under Heading 6304?
Section 301 additional tariffs depend on the specific 8-digit or 10-digit US HTS code and country of origin (e.g. China Lists 1–4A).
What PGA message set flags apply to Heading 6304?
Partner Government Agency flags (FDA, USDA APHIS, EPA) apply depending on the specific commodity sub-classification.
How do I distinguish between subheadings under Heading 6304?
Review WCO subheading terms and candidate descriptions. For example, unroasted vs. roasted or decaffeinated vs. non-decaffeinated.
Can goods under Heading 6304 enter duty-free under USMCA?
Yes. Goods originating in USMCA territories (US, Mexico, Canada) enter duty-free under SPI code P with a valid Certificate of Origin.
What is the Section 321 de minimis limit for Heading 6304?
Eligible import shipments valued at $800 USD or less imported by one person on one day enter duty-free under 19 U.S.C. 1321.
What documents are required for formal customs entry of Heading 6304?
Commercial Invoice, Packing List, Bill of Lading, and CBP Form 7501 are mandatory for entries exceeding $2,500 USD.
How can an importer get a binding CBP classification ruling for Heading 6304?
Importers may apply for a binding ruling via CBP National Commodity Specialist Division under 19 CFR Part 177.