The tariff classification and marking of disposable pillowcases from China.
Issued June 6, 2003 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6302.32.2020
Headings: 6302
Product description
The tariff classification and marking of disposable pillowcases from China.
CBP rationale
The applicable subheading for the pillowcases will be 6302.32.2020, Harmonized Tariff Schedule of the United States (HTS), which provides for bed linen, table linen, toilet linen and kitchen linen: other bed linen: of man-made fibers: other.
Full text
NY J84886 June 6, 2003 CLA-2-63:RR:NC:TA:349 J84886 CATEGORY: Classification TARIFF NO.: 6302.32.2020 Mr. David Harris DNA Products P.O. Box 306 New York, NY 10032 RE: The tariff classification and marking of disposable pillowcases from China. Dear Mr. Harris: In your letter dated May 19, 2003 you requested a classification and marking ruling. The submitted sample is a disposable pillowcase. The pillowcase is made from 100 percent polypropylene non-woven fabric. It has been folded in half and heat-sealed on the sides. One end has a slit opening used to accommodate the insertion of a pillow. The pillowcase measures approximately 11.5 x 17.5 inches. These disposable pillowcases will be sold to the railroad and airline industry. The applicable subheading for the pillowcases will be 6302.32.2020, Harmonized Tariff Schedule of the United States (HTS), which provides for bed linen, table linen, toilet linen and kitchen linen: other bed linen: of man-made fibers: other... pillowcases, other than bolster cases: not napped. The duty rate will be 11.6 percent ad valorem. The disposable pillowcases 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 Textile Status Report for Absolute Quotas, which is available at our Web site at www.cbp.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. You have also inquired as to the marking of these pillowcases. Specifically, you ask if marking of the outer container in lieu of marking the article itself is an acceptable country of origin marking for the imported pillowcases. These one time use pillowcases are sold to the railroad and airline industry for use on their passenger trains and airplanes. After the pillowcase is used it will be discarded. They are sold by the carton (100 to 200 pieces per carton) and the cartons are never broken up. You note that the outside of the carton will be conspicuously marked with the country of origin. A marked sample container was not submitted. The marking statute, section 304, Tariff Act of 1930, as amended (19 U.S.C. 1304), provides that, unless excepted, every article of foreign origin (or its container) imported into the U.S. shall be marked in a conspicuous place as legibly, indelibly and permanently as the nature of the article (or its container) will permit, in such a manner as to indicate to the ultimate purchaser in the U.S. the English name of the country of origin of the article. Part 134, Customs Regulations (19 CFR Part 134), implements the country of origin marking requirements and exceptions of 19 U.S.C. 1304. Section 134.41(b), Customs Regulations (19 CFR 134.41(b)), mandates that the ultimate purchaser in the U.S. must be able to find the marking easily and read it without strain. An article is excepted from marking under 19 U.S.C. 1304 (a)(3)(D) and section 134.32(d), Customs Regulations (19 CFR 134.32(d)), if the marking of a container of such article will reasonably indicate the origin of such article. Accordingly, if Customs is satisfied that the article will remain in its container until it reaches the ultimate purchaser and if the ultimate purchaser can tell the country of origin of the pillowcases by viewing the container in which it is packaged, the individual pillowcases would be excepted from marking under this provision. Section 134.1(d), defines the ultimate purchaser as generally the last person in the U.S. who will receive the article in the form in which it was imported. The disposable pillowcases are sold to airlines and railroad companies. They place the cases on the pillows and they remove and discard the pillowcases after they are used. The airlines and railroad companies are the ultimate purchasers of the imported pillowcases. Pillowcases which are imported in and sold to airlines and railroad companies in containers that are marked in the manner described above, are excepted from marking under 19 U.S.C. 1304 (a)(3)(D) and 19 CFR 134.32(d). Accordingly, legibly and conspicuously marking the container in which the pillowcases are imported and sold to the ultimate purchaser in lieu of marking the article itself is an acceptable country of origin marking for the imported pillowcases provided the port director is satisfied that the article will remain in the marked container until it reaches the ultimate purchaser. 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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