The tariff classification of waterbed sheets and pillowcases from Pakistan.
Issued March 21, 1996 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6302.22.2040, 6302.22.2010
Headings: 6302
Product description
You submitted to this office a printed waterbed sheets which will be accompanied by two standard pillowcases. All the items will be made in a woven blend of either 55 percent polyester and 45 percent cotton or 50 percent polyester and 50 percent cotton. Please note, that even a slight change in the fiber content (50 polyester and 50 percent cotton) may result in a change of classification as well as visa and quota requirements.
CBP rationale
The applicable subheading for the waterbed sheets will be 6302.22.2020, Harmonized Tariff Schedule of the United States (HTS), which provides for bed linen, table linen, toilet linen and kitchen linen: other bed linen, printed: other. The applicable subheading for the pillowcases will be 6302.22.2010, HTS, which provides for bed linen, table linen, toilet linen and kitchen linen: other bed linen, printed: other.
Full text
NY A80921 March 21, 1996 CLA-2-63:RR:NC:TP:349 A80921 CATEGORY: Classification TARIFF NO.: 6302.22.2040; 6302.22.2010 Mr. Habib Sano H.M.S. Enterprises Ltd. 5901 N. Cicero Ave. Suite 405 Chicago, IL 60646 RE: The tariff classification of waterbed sheets and pillowcases from Pakistan. Dear Mr. Sano: In your letter dated February 23, 1996 you requested a classification ruling. You submitted to this office a printed waterbed sheets which will be accompanied by two standard pillowcases. All the items will be made in a woven blend of either 55 percent polyester and 45 percent cotton or 50 percent polyester and 50 percent cotton. Please note, that even a slight change in the fiber content (50 polyester and 50 percent cotton) may result in a change of classification as well as visa and quota requirements. The applicable subheading for the waterbed sheets will be 6302.22.2020, Harmonized Tariff Schedule of the United States (HTS), which provides for bed linen, table linen, toilet linen and kitchen linen: other bed linen, printed: other... sheet. The duty rate will be 12.7 percent ad valorem. The applicable subheading for the pillowcases will be 6302.22.2010, HTS, which provides for bed linen, table linen, toilet linen and kitchen linen: other bed linen, printed: other... pillowcases. The rate of duty will be 12.7 percent ad valorem. The sheets and pillowcase fall within textile category designation 666. Based upon international textile trade agreements products of Pakistan are subject to 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. 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 Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist John Hansen at 212-466-5854. Sincerely, Roger J. Silvestri Director National Commodity Specialist Division
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