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G88788 G8 Ruling Active

The tariff classification of sheets and pillowcases from Pakistan and Turkey.

Issued April 20, 2001 by U.S. Customs and Border Protection.

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G8 G88788 (April 20, 2001)

Tariff classification

HTS codes: 6302.22.2010, 6302.22.2020

Headings: 6302

Product description

, Inc. The submitted samples, described as a “vinyl packaged sheet set”, consists of a flat sheet, fitted sheet and pillowcases. The sheets and pillowcases will be made in either a woven blend of 70 percent polyester and 30 percent cotton or 55 percent polyester and 45 percent cotton. The fabric will be printed. The fitted sheet is fully elasticized and the flat sheet is hemmed on all four sides. The pillowcase is sewn on three sides with a slit opening along the fourth used for the insertion of a pillow. The sheet set will be imported in a twin and full size. The submitted samples do not contain any embroidery, lace, braid, edging, trimming, piping or applique work. The sheets and pillowcases are packaged in a plastic vinyl bag that has a zipper closure and a textile cord handle. As requested the samples are being returned.

CBP rationale

The applicable subheading for the pillowcases will be 6302.22.2010, 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 applicable subheading for the sheets will be 6302.22.2020, HTS, which provides for bed linen, table linen, toilet linen and kitchen linen: other bed linen, printed: of man-made fibers: other… sheets.

Full text

NY G88788 April 20, 2001 CLA-2-63:RR:NC:TA:349 G88788 CATEGORY: Classification TARIFF NO.: 6302.22.2010; 6302.22.2020 Mr. Floyd Sirico Rogers & Brown Customs Brokers P.O. Box 20160 Charleston, SC 29413-0160 RE: The tariff classification of sheets and pillowcases from Pakistan and Turkey. Dear Mr. Sirico: In your letter dated March 27, 2001 you requested a classification ruling on behalf of Franco Manufacturing Co., Inc. The submitted samples, described as a “vinyl packaged sheet set”, consists of a flat sheet, fitted sheet and pillowcases. The sheets and pillowcases will be made in either a woven blend of 70 percent polyester and 30 percent cotton or 55 percent polyester and 45 percent cotton. The fabric will be printed. The fitted sheet is fully elasticized and the flat sheet is hemmed on all four sides. The pillowcase is sewn on three sides with a slit opening along the fourth used for the insertion of a pillow. The sheet set will be imported in a twin and full size. The submitted samples do not contain any embroidery, lace, braid, edging, trimming, piping or applique work. The sheets and pillowcases are packaged in a plastic vinyl bag that has a zipper closure and a textile cord handle. As requested the samples are being returned. The applicable subheading for the pillowcases will be 6302.22.2010, 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 11.9 percent ad valorem. The applicable subheading for the sheets will be 6302.22.2020, 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 11.9 percent ad valorem. The pillowcases and sheets fall within textile category designation 666. 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 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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