The tariff classification of a pillowcase from China.
Issued October 2, 1997 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6302.21.5010
Headings: 6302
Product description
The submitted sample is a pillowcase made from 55 percent cotton and 45 percent polyester woven fabric. The pillowcase measures approximately 20 x 31 inches. It is sewn on three sides with a slit opening at one end used to accommodate the insertion of a pillow. Piping has been inserted into the hemmed portion of the open end. The pillowcase is printed with hearts and two phrases.
CBP rationale
The applicable subheading for the pillowcase will be 6302.21.5010, 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: containing any embroidery, lace, braid, edging, trimming, piping or applique work: not napped.
Full text
NY B89655 October 2, 1997 CLA-2-63:RR:NC:TA:349 B89655 CATEGORY: Classification TARIFF NO.: 6302.21.5010 Mr. Michael Utchell Schenker International, Inc. 10601 NW Ambassador Drive Suite F Kansas City, MO 64153 RE: The tariff classification of a pillowcase from China. Dear Mr. Utchell: In your letter dated August 21, 1997 you requested a classification ruling on behalf of ACI International, Inc. The submitted sample is a pillowcase made from 55 percent cotton and 45 percent polyester woven fabric. The pillowcase measures approximately 20 x 31 inches. It is sewn on three sides with a slit opening at one end used to accommodate the insertion of a pillow. Piping has been inserted into the hemmed portion of the open end. The pillowcase is printed with hearts and two phrases. The applicable subheading for the pillowcase will be 6302.21.5010, 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: containing any embroidery, lace, braid, edging, trimming, piping or applique work: not napped... pillowcases, other than bolster cases. The duty rate will be 22.9 percent ad valorem. The pillowcase falls within textile category designation 360. 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. 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, Robert B. Swierupski Director, National Commodity Specialist Division
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