The tariff classification of bed sheets and pillow cases from China, Turkey, and Pakistan.
Issued March 17, 1995 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6302.10.0010, 6302.10.0020
Headings: 6302
Product description
You submitted literature concerning a top sheet, fitted sheet, and pillow case. All three items will be made of 55 percent cotton and 45 percent polyester knitted fabric or 55 percent polyester and 45 percent cotton knitted fabric. The sheets and pillow cases are for use in hospitals and nursing homes.
CBP rationale
The applicable subheading for the sheets and pillow cases made from the 55 cotton and 45 polyester blend will be 6302.10.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for bed linen, table linen, toilet linen and kitchen linen: bed linen, knitted or crocheted. The applicable subheading for the sheets and pillow cases made from the 55 polyester and 45 cotton blend will be 6302.10.0020, HTS, which provides for bed linen, table linen, toilet linen and kitchen linen: bed linen, knitted or crocheted.
Full text
NY 807473 March 17, 1995 CLA-2-63:S:N:N6:349 807473 CATEGORY: Classification TARIFF NO.: 6302.10.0010; 6302.10.0020 Mr. Lewis O. Crawford D.F. Barnhardt & Associates 8344 West Franklin Street P.O. Box 1088 Mt. Pleasant, N.C. 28124 RE: The tariff classification of bed sheets and pillow cases from China, Turkey, and Pakistan. Dear Mr. Crawford: In your letter dated February 21, 1995, on behalf of Oakboro Textiles, Inc., you requested a classification ruling. You submitted literature concerning a top sheet, fitted sheet, and pillow case. All three items will be made of 55 percent cotton and 45 percent polyester knitted fabric or 55 percent polyester and 45 percent cotton knitted fabric. The sheets and pillow cases are for use in hospitals and nursing homes. The applicable subheading for the sheets and pillow cases made from the 55 cotton and 45 polyester blend will be 6302.10.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for bed linen, table linen, toilet linen and kitchen linen: bed linen, knitted or crocheted... of cotton. The duty rate will be 7.4 percent ad valorem. The applicable subheading for the sheets and pillow cases made from the 55 polyester and 45 cotton blend will be 6302.10.0020, HTS, which provides for bed linen, table linen, toilet linen and kitchen linen: bed linen, knitted or crocheted... other. The duty rate will be 7.4 percent ad valorem. The sheets and pillow cases made of 55 cotton and 45 polyester fall within textile category designation 362. The sheets and pillow cases made of 55 polyester and 45 cotton fall within category 666. Based upon international textile trade agreements products of China are subject to quota and the requirement of a visa. The designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected. Since part categories are the result of international bilateral agreements which are subject to frequent renegotiations and changes, to obtain the most current information available, we suggest that you check, close to the time of shipment, the Status Report on Current Import Quotas (Restraint Levels), an internal issuance of the U.S. Customs Service, which is available for inspection at your local Customs office. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport
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