The tariff classification of flat sheets, fitted sheets, and pillowcases from Portugal and Pakistan.
Issued August 7, 1997 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6302.21.9020, 6302.21.7010, 6302.21.9010, 6302.21.7020
Headings: 6302
Product description
You submitted a printed bed set consisting of a flat sheet, fitted sheet and pillowcase. All three articles will be made from either 100 percent cotton flannel fabric or a 60 percent cotton and 40 percent polyester blended fabric. All four edges of the flat sheet are hemmed. Four corners of the fitted sheet are elasticized. The pillowcase is folded over and sewn on two sides. One end of the pillowcase is open and the raw edge is finished or capped with a 4-3/4 inch wide strip of contrasting fabric. The flannel set will be woven and finished in Portugal while the other set will be woven and finished in Pakistan. As requested the samples are being returned. In your letter, you indicate your belief that the sheet and pillowcase set at issue are classified as "sets" and the essential character is imparted by the sheets. The above articles do not meet the qualification of "goods put up in sets for retail sale". In this case, all three components are classified within the same subheading. Therefore, each item will be classified separately.
CBP rationale
The applicable subheading for the flannel sheets will be 6302.21.7020, 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 cotton: other: napped. The applicable subheading for the flannel pillowcases will be 6302.21.7010, HTS, which provides for bed linen, table linen, toilet linen and kitchen linen: other bed linen, printed: of cotton: other: napped. The applicable subheading for the 60 percent cotton and 40 percent polyester sheets will be 6302.21.9020, HTS, which provides for bed linen, table linen, toilet linen and kitchen linen: other bed linen, printed: of cotton: other: not napped. The applicable subheading for the 60 percent cotton and 40 percent polyester pillowcases will be 6302.21.9010, HTS, which provides for bed linen, table linen, toilet linen and kitchen linen: other bed linen, printed: of cotton: other: not napped.
Full text
NY B87490 August 7, 1997 CLA-2-63:RR:NC:TA:349 B87490 CATEGORY: Classification TARIFF NO.: 6302.21.7010; 6302.21.7020; 6302.21.9010; 6302.21.9020 Ms. Gail T. Cumins Sharretts, Paley, Carter & Blauvelt, P.C. 67 Broad Street New York, NY 10004 RE: The tariff classification of flat sheets, fitted sheets, and pillowcases from Portugal and Pakistan. Dear Ms. Cumins: In your letter dated July 7, 1997 you requested a classification ruling on behalf of The Morgan Group Inc. You submitted a printed bed set consisting of a flat sheet, fitted sheet and pillowcase. All three articles will be made from either 100 percent cotton flannel fabric or a 60 percent cotton and 40 percent polyester blended fabric. All four edges of the flat sheet are hemmed. Four corners of the fitted sheet are elasticized. The pillowcase is folded over and sewn on two sides. One end of the pillowcase is open and the raw edge is finished or capped with a 4-3/4 inch wide strip of contrasting fabric. The flannel set will be woven and finished in Portugal while the other set will be woven and finished in Pakistan. As requested the samples are being returned. In your letter, you indicate your belief that the sheet and pillowcase set at issue are classified as "sets" and the essential character is imparted by the sheets. The above articles do not meet the qualification of "goods put up in sets for retail sale". In this case, all three components are classified within the same subheading. Therefore, each item will be classified separately. The applicable subheading for the flannel sheets will be 6302.21.7020, 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 cotton: other: napped... sheets. The duty rate will be 6.1 percent ad valorem. The applicable subheading for the flannel pillowcases will be 6302.21.7010, HTS, which provides for bed linen, table linen, toilet linen and kitchen linen: other bed linen, printed: of cotton: other: napped... pillowcases, other than bolster cases. The duty rate will be 6.1 percent ad valorem. The applicable subheading for the 60 percent cotton and 40 percent polyester sheets will be 6302.21.9020, HTS, which provides for bed linen, table linen, toilet linen and kitchen linen: other bed linen, printed: of cotton: other: not napped... sheets. The duty rate will be 7.3 percent ad valorem. The applicable subheading for the 60 percent cotton and 40 percent polyester pillowcases will be 6302.21.9010, HTS, which provides for bed linen, table linen, toilet linen and kitchen linen: other bed linen, printed: of cotton: other: not napped... pillowcases, other than bolster cases. The duty rate will be 7.3 percent ad valorem. The flat and fitted sheets fall within textile category designation 361. The pillowcases fall within textile category designation 360. Based upon international textile trade agreements products of Pakistan 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. 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, Paul K. Schwartz Chief, Textiles & Apparel Branch National Commodity Specialist Division
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