The tariff classification of a pillowcase from India.
Issued January 6, 1999 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6302.22.2010
Headings: 6302
Product description
The instant pillowcase is stated to be made from 67 percent polyester and 35 percent cotton woven fabric. It is sewn along three edges. The fourth side has a slit opening with a 3-1/2 inch wide hem. The pillowcase features a printed butterfly and flowers on both sides. The hem is printed in a way to give the appearance of a strip of contrasting piping.
CBP rationale
The applicable subheading for the pillowcase will be 6302.2010, 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.
Full text
NY D85680 January 6, 1999 CLA-2-63:RR:NC:TA:349 D85680 CATEGORY: Classification TARIFF NO.:6302.22.2010 Ms. Joanne Balice CBI Distributing Corp. 2400 W. Central Rd. Hoffman Estates, IL. 60195-1930 RE: The tariff classification of a pillowcase from India. Dear Ms. Balice: In your letter dated December 7, 1998 you requested a classification ruling. The instant pillowcase is stated to be made from 67 percent polyester and 35 percent cotton woven fabric. It is sewn along three edges. The fourth side has a slit opening with a 3-1/2 inch wide hem. The pillowcase features a printed butterfly and flowers on both sides. The hem is printed in a way to give the appearance of a strip of contrasting piping. The applicable subheading for the pillowcase will be 6302.2010, 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... pillow cases. The duty rate will be 12.2 percent ad valorem. The pillowcase falls within textile category designation 666. Based upon international textile trade agreements products of India 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
More rulings on the same tariff codes
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
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
Classification and country of origin determination for bed sheet sets; 19 CFR 102.21(c)(2); tariff shift
Classification and country of origin determination for bed sheet sets; 19 CFR 102.21(c)(2); tariff shift; AGOA eligibility
Classification and country of origin determination for a bed sheet set; 19 CFR 102.21(c)(2); tariff shift
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 →