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The tariff classification of a pillowcase from China
Issued May 12, 2009 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardN0 N057946 (May 12, 2009)
Tariff classification
HTS codes: 6304.92.0000, 6302.31.5020
Product description
The flat sheet is made from 1000 percent cotton woven fabric. The fabric is not printed or napped. The top portion of the sheet features a 3-inch wide banded or cuffed hem that is made from a silk woven fabric. A strip of piping is inserted in the seam. The pillow sham is made from 100 percent cotton woven fabric. The edges are finished with 2-inch wide flange or picture frame effect made from a silk woven fabric. A strip of polyester piping is inserted in the seam. The back of the sham has an overlapping flap closure.
CBP rationale
The applicable subheading for the flat sheet will be 6302.31.5020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for bed linen, table linen, toilet linen and kitchen linen: other bed linen: of cotton: containing any embroidery, lace, braid, edging, trimming, piping or appliqué work: not napped… sheets. The applicable subheading for the pillow sham will be 6304.92.0000, HTSUS, which provides for other furnishing articles, excluding those of heading 9404: other: not knitted or crocheted, of cotton.
Full text
N057946 May 12, 2009 CLA-2-63:RR:NC:N3:349 CATEGORY: Classification TARIFF NO.: 6302.31.5020; 6304.92.0000 Ms. Cinny Lee E & E Co., Ltd 45875 Northport Loop East Fremont, CA 94538 RE: The tariff classification of a pillowcase from China Dear Ms. Lee: In your letter dated April 16, 2009 you requested a classification ruling The submitted samples are a flat sheet (sample A) and pillow sham (sample B). The flat sheet is made from 1000 percent cotton woven fabric. The fabric is not printed or napped. The top portion of the sheet features a 3-inch wide banded or cuffed hem that is made from a silk woven fabric. A strip of piping is inserted in the seam. The pillow sham is made from 100 percent cotton woven fabric. The edges are finished with 2-inch wide flange or picture frame effect made from a silk woven fabric. A strip of polyester piping is inserted in the seam. The back of the sham has an overlapping flap closure. The applicable subheading for the flat sheet will be 6302.31.5020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for bed linen, table linen, toilet linen and kitchen linen: other bed linen: of cotton: containing any embroidery, lace, braid, edging, trimming, piping or appliqué work: not napped… sheets. The duty rate will be 20.9 percent ad valorem. The applicable subheading for the pillow sham will be 6304.92.0000, HTSUS, which provides for other furnishing articles, excluding those of heading 9404: other: not knitted or crocheted, of cotton. The duty rate will be 6.3 percent ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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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