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The tariff classification of a sheet from China.
Issued October 7, 2004 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardK8 K89582 (October 7, 2004)
Tariff classification
HTS codes: 6302.31.7020
Headings: 6302
Product description
The submitted sample, model #AP049, is a flannel sheet. The sheet is made from 100 percent cotton woven flannel fabric. It measures approximately 27 x 39 inches. The sheet features boxed corners and it is designed to fit Pack N Play mattresses.
CBP rationale
The applicable subheading for the sheet will be 6302.31.7020, HTS, which provides for bed linen, table linen, toilet linen and kitchen linen: other bed linen: of cotton: other: napped… sheets.
Full text
NY K89582 October 7, 2004 CLA-2-63:RR:NC:TA:349 K89582 CATEGORY: Classification TARIFF NO.: 6302.31.7020 Ms. Marsha L. Dawson Graco Childrens Products Inc. 150 Oaklands Boulevard Exton, PA 19341 RE: The tariff classification of a sheet from China. Dear Ms. Dawson: In your letter dated September 14, 2005 you requested a classification ruling. The submitted sample, model #AP049, is a flannel sheet. The sheet is made from 100 percent cotton woven flannel fabric. It measures approximately 27 x 39 inches. The sheet features boxed corners and it is designed to fit Pack N Play mattresses. The applicable subheading for the sheet will be 6302.31.7020, HTS, which provides for bed linen, table linen, toilet linen and kitchen linen: other bed linen: of cotton: other: napped… sheets. The duty rate will be 3.8 percent ad valorem. The fitted sheet falls within textile category designation 361. 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. 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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