The tariff classification of a pillowcase and backpack from China.
Issued February 15, 2001 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 4202.92.3020, 6302.31.9010
Product description
You submitted two samples. Style no. 42618 is a pillowcase made from 60 percent cotton and 40 percent polyester woven fabric. The pillowcase is sewn along three edges with a slit opening along the fourth. It measures approximately 19.5 x 29 inches. Style no. 42623 is a backpack made from 100 percent nylon woven fabric. The backpack has a drawstring closure, the strings of which are sewn into the bottom rear side seams of the bag for use as carry straps to enable use as a backpack. One side has a circular applique with the words “Art Stuff”. As requested the samples are being returned.
CBP rationale
The applicable subheading for the pillowcase will be 6302.31.9010, Harmonized Tariff Schedule of the United States (HTS), which provides for bed linen, table linen, toilet linen and kitchen linen: other bed linen: of cotton: other: not napped… pillowcases, other than bolster cases. The applicable subheading for the backpack will be 4202.92.3020, HTS, which provides for travel, sports, and similar bags, with outer surface of textile materials…backpacks.
Full text
NY G86687 February 15, 2001 CLA-2-63:RR:NC:TA:349 G86687 CATEGORY: Classification TARIFF NO.: 6302.31.9010; 4202.92.3020 Ms. Katherine Kohmann Limited Distribution Services Seven Limited Parkway East Reynoldsburg, Ohio 43068 RE: The tariff classification of a pillowcase and backpack from China. Dear Ms. Kohmann: In your letter dated January 23, 2001 you requested a classification ruling on behalf of Bath and Body Works, Inc. You submitted two samples. Style no. 42618 is a pillowcase made from 60 percent cotton and 40 percent polyester woven fabric. The pillowcase is sewn along three edges with a slit opening along the fourth. It measures approximately 19.5 x 29 inches. Style no. 42623 is a backpack made from 100 percent nylon woven fabric. The backpack has a drawstring closure, the strings of which are sewn into the bottom rear side seams of the bag for use as carry straps to enable use as a backpack. One side has a circular applique with the words “Art Stuff”. As requested the samples are being returned. The applicable subheading for the pillowcase will be 6302.31.9010, Harmonized Tariff Schedule of the United States (HTS), which provides for bed linen, table linen, toilet linen and kitchen linen: other bed linen: of cotton: other: not napped… pillowcases, other than bolster cases. The duty rate will be 7 percent ad valorem. The applicable subheading for the backpack will be 4202.92.3020, HTS, which provides for travel, sports, and similar bags, with outer surface of textile materials…backpacks. The duty rate will be 18.3 percent ad valorem. The pillowcase falls within textile category designation 360. The backpack falls within textile category designation 670. 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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