The tariff classification of sheets from China.
Issued March 29, 2000 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6302.32.2040, 6302.22.2020
Headings: 6302
Product description
You submitted samples of sheets. The sheets are made from 65 percent polyester and 35 percent cotton woven fabric. It is stylized to resemble a fitted sheet with boxed corners. Two are plain and one sheet is printed with a stripe pattern. The sheets measure approximately 23 x 39.5 inches and will be used on a “Pack N Play” cushion.
CBP rationale
The applicable subheading for the printed 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: of man-made fibers: other… sheets. The applicable subheading for the plain sheets (not printed) will be 6302.32.2040, HTS, which provides for bed linen, table linen, toilet linen and kitchen linen: other bed linen: of man-made fibers: other….
Full text
NY F84426 March 29, 2000 CLA-2-63:RR:NC:TA:349 F84426 CATEGORY: Classification TARIFF NO.: 6302.22.2020; 6302.32.2040 Ms. Marsha L. Dawson Graco Children’s Products Inc. P.O. Box 100 Elverson, PA 19520 RE: The tariff classification of sheets from China. Dear Ms. Dawson: In your letter dated March 9, 2000 you requested a classification ruling. You submitted samples of sheets. The sheets are made from 65 percent polyester and 35 percent cotton woven fabric. It is stylized to resemble a fitted sheet with boxed corners. Two are plain and one sheet is printed with a stripe pattern. The sheets measure approximately 23 x 39.5 inches and will be used on a “Pack N Play” cushion. The applicable subheading for the printed 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: of man-made fibers: other… sheets. The duty rate will be 12 percent ad valorem. The applicable subheading for the plain sheets (not printed) will be 6302.32.2040, HTS, which provides for bed linen, table linen, toilet linen and kitchen linen: other bed linen: of man-made fibers: other…. sheets: not napped. The duty rate will be 12 percent ad valorem. The sheets fall within textile category designation 666. 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 and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web site at www.customs.gov. In addition, 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 and should also be verified at the time of shipment. 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 212-637-7078. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
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