The tariff classification of bed set from Canada.
Issued September 30, 1993 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6302.22.2010, 6302.22.2020
Headings: 6302
Product description
The submitted sample is a toddler bed set designed to fit a 27 by 52 inch mattress. The set is made from a 50 percent polyester and 50 percent cotton woven printed fabric and consists of a flat sheet, fitted sheet and a pillowcase. The fitted sheet uses pockets rather than elastic to secure itself to the mattress. The flat and fitted sheets are sewn together at the bottom edge. The pillowcase measures approximatley 21-1/4 inches by 28 inches and has an opening at one end for the insertion of a pillow. All non-selvage edges as well as all seams are finished with seam tape and overlock stitching.
CBP rationale
The applicable subheading for the pillowcase will be 6302.22.2010, Harmonized Tariff Schedule of the United States (HTS), which provides for bed linen, table linen, toilet linen and kitchen linen: other bed linen, printed: of man-made fibers: other. The applicable subheading for the sheets will be 6302.22.2020, HTS, which provides for bed linen, table linen, toilet linen and kitchen linen: other bed linen, printed: of man- made fibers: other.
Full text
NY 890189 September 30, 1993 CLA-2-63:S:N:N6:349 890189 CATEGORY: Classification TARIFF NO.: 6302.22.2010; 6302.22.2020 Mr. Paul Garceau A.N. Deringer, Inc. RD #1 Box W432 Alexandria Bay, New York 13607 RE: The tariff classification of bed set from Canada. Dear Mr. Garceau: In your letter dated September 7, 1993, on behalf of Walter H. Harmon (85) Ltd. you requested a tariff classification ruling. The submitted sample is a toddler bed set designed to fit a 27 by 52 inch mattress. The set is made from a 50 percent polyester and 50 percent cotton woven printed fabric and consists of a flat sheet, fitted sheet and a pillowcase. The fitted sheet uses pockets rather than elastic to secure itself to the mattress. The flat and fitted sheets are sewn together at the bottom edge. The pillowcase measures approximatley 21-1/4 inches by 28 inches and has an opening at one end for the insertion of a pillow. All non-selvage edges as well as all seams are finished with seam tape and overlock stitching. The applicable subheading for the pillowcase will be 6302.22.2010, Harmonized Tariff Schedule of the United States (HTS), which provides for bed linen, table linen, toilet linen and kitchen linen: other bed linen, printed: of man-made fibers: other... pillowcases. The rate of duty will be 13 percent ad valorem. The applicable subheading for the sheets will be 6302.22.2020, HTS, which provides for bed linen, table linen, toilet linen and kitchen linen: other bed linen, printed: of man- made fibers: other...sheets. The rate of duty will be 13 percent ad valorem. Goods classifiable under subheading 6302.22.2010 and 6302.22.2020, HTS, which have originated in the territory of Canada, will be entitled to a 6.5 percent rate of duty under the United States-Canada Free Trade Agreement (FTA) upon compliance with all applicable regulations. 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
More rulings on the same tariff codes
Classification of a Botanical Leaf bedding “set” made in China
The tariff classification of a pillowcase and sheet set from China
The tariff classification of a flat sheet and pillowcases from India
The tariff classification, country of origin and marking of sheet sets from China
Classification and country of origin determination for pillowcases, sheets, drapes, pillow shams, comforter shells, pillow shells, comforters and quilts; 19 CFR 102.21(c)(2); tariff shift; 19 CFR 102.21(c)(4); most important assembly or manufacturing process
The tariff classification of a bedding set containing a comforter, sheet set, tote bag, plastic panel and printed paper insert from China and Pakistan
The tariff classification of a bedding set from China
The tariff classification of a sheet set from China
Classification and country of origin determination for bed sheet sets, pillowcases, drapes and comforter shells; 19 CFR 102.21(c)(2); tariff shift
Classification, status under the North American Free Trade Agreement (NAFTA) and country of origin determination for bed sheet sets; General Note 12(b)(iii); 19 CFR 102.21(c)(2); tariff shift; 19 CFR 102.19(b); NAFTA Preference Override; Article 509
Searching CBP rulings the smart way
TariffLens semantically searches all 200,000+ CBP rulings, surfaces the ones that actually match your product, and builds defensible classifications backed by ruling citations.
Book a demo →