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The tariff classification of a pillowcase and flat sheet from Portugal
Issued October 30, 2009 by U.S. Customs and Border Protection.
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Copies to clipboardN0 N080503 (October 30, 2009)
Tariff classification
HTS codes: 6302.31.3010, 6302.31.3020
Headings: 6302
Product description
You will be importing a pillowcase and flannel sheet style # Dev #HMFL1042989. A section of hem treatment that will be used the flat sheet and a pillowcase was submitted with your request. The sheet and pillowcase will be made from 100 percent cotton napped woven fabric. The fabric is not printed. The 3.25 inch wide self hem has a ½ inch strip of self fabric superimposed over the hem. Although the stitch that holds the hem also secures the strip, the strip is considered edging or trimming.
CBP rationale
The applicable subheading for the flat sheet will be 6302.31.3020, 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: napped… sheets. The applicable subheading for the pillowcase will be 6302.31.3010, 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: napped… pillowcases, other than bolster cases.
Full text
N080503 October 30, 2009 CLA-2-63:RR:NC:N3:349 CATEGORY: Classification TARIFF NO.: 6302.31.3010; 6302.31.3020 Ms. Carolyn B. Malina Lands’ End, Inc. 2 Lands’ End Lane Location #22-290 Dodgeville, WI 53595 RE: The tariff classification of a pillowcase and flat sheet from Portugal Dear Ms. Malina: In your letter dated October 9, 2009 you requested a classification ruling. You will be importing a pillowcase and flannel sheet style # Dev #HMFL1042989. A section of hem treatment that will be used the flat sheet and a pillowcase was submitted with your request. The sheet and pillowcase will be made from 100 percent cotton napped woven fabric. The fabric is not printed. The 3.25 inch wide self hem has a ½ inch strip of self fabric superimposed over the hem. Although the stitch that holds the hem also secures the strip, the strip is considered edging or trimming. The applicable subheading for the flat sheet will be 6302.31.3020, 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: napped… sheets. The duty rate will be 11.9 percent ad valorem. The applicable subheading for the pillowcase will be 6302.31.3010, 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: napped… pillowcases, other than bolster cases. The duty rate will be 11.9 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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