The tariff classification of a sheet and pillowcase from China, India or Pakistan.
Issued July 17, 2002 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6302.21.9020, 6302.31.9010, 6302.31.9020, 6302.21.9010
Headings: 6302
Product description
You submitted a representative sample of a sheet and pillowcase. Both items will be made from 100 percent cotton woven fabric. The fabric will be either printed or dyed. The 4-inch wide top hem of the flat sheet and pillowcase is sewn as a cuff. It consists of a piece of self-fabric folded in half and sewn to the main portion of the sheet and pillowcase. As requested the sample is being returned.
CBP rationale
The applicable subheading for the pillowcase if printed will be 6302.21.9010, 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: other: not napped… pillowcases, other than bolster cases. The applicable subheading for the pillowcase if dyed will be 6302.31.9010, HTS, which provides for bed linen, table linen, toilet linen and kitchen linen: other bed linen: of cotton: other: not napped… sheets. The applicable subheading for the sheet if printed will be 6302.21.9020, HTS, which provides for bed linen, table linen, toilet linen and kitchen linen: other bed linen, printed: of cotton: other: not napped. The applicable subheading for the sheet if dyed will be 6302.31.9020, HTS, which provides for bed linen, table linen, toilet linen and kitchen linen: other bed linen: of cotton: other: not napped… sheets.
Full text
NY I83204 July 17, 2002 CLA-2-94:RR:NC:TA:349 I83204 CATEGORY: Classification TARIFF NO.: 6302.21.9010; 6302.21.9020; 6302.31.9010; 6302.31.9020 Ms. Joyce E. Jones American Pacific Enterprises LLC 3901 Gantz Road, Suite A Grove City, OH 43123 RE: The tariff classification of a sheet and pillowcase from China, India or Pakistan. Dear Ms. Jones: In your letter dated June 19, 2002 you requested a classification ruling. You submitted a representative sample of a sheet and pillowcase. Both items will be made from 100 percent cotton woven fabric. The fabric will be either printed or dyed. The 4-inch wide top hem of the flat sheet and pillowcase is sewn as a cuff. It consists of a piece of self-fabric folded in half and sewn to the main portion of the sheet and pillowcase. As requested the sample is being returned. The applicable subheading for the pillowcase if printed will be 6302.21.9010, 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: other: not napped… pillowcases, other than bolster cases. The duty rate will be 6.9 percent ad valorem. The applicable subheading for the pillowcase if dyed will be 6302.31.9010, HTS, which provides for bed linen, table linen, toilet linen and kitchen linen: other bed linen: of cotton: other: not napped… sheets. The duty rate will be 6.9 percent ad valorem. The applicable subheading for the sheet if printed will be 6302.21.9020, HTS, which provides for bed linen, table linen, toilet linen and kitchen linen: other bed linen, printed: of cotton: other: not napped... sheets. The rate of duty will be 6.9 percent ad valorem. The applicable subheading for the sheet if dyed will be 6302.31.9020, HTS, which provides for bed linen, table linen, toilet linen and kitchen linen: other bed linen: of cotton: other: not napped… sheets. The duty rate will be 6.9 percent ad valorem. The pillowcase falls within textile category designation 360. The sheet falls within textile category designation 361. Based upon international textile trade agreements products from China, Pakistan and India 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 646-733-3043. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
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