The tariff classification of a pillow protector from China
Issued November 19, 2009 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6302.31.5040, 6302.32.1060
Headings: 6302
Product description
The submitted sample is a pillow protector. The pillow protector made from 100 percent cotton woven fabric with a grid design. The fabric is not napped or printed. You indicate that the protector may also be made in a polyester fabric. The pillow protector contains 1-inch wide side gussets with corded piping inserted in the seam. Another version of the protector may contain self-fabric piping. The instant sample measures 20 x 36 inches.
CBP rationale
The applicable subheading for the cotton pillow protector (containing either corded or self-fabric piping) will be 6302.31.5040, 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… pillowcovers. The applicable subheading for the polyester pillow protector (containing either corded or self-fabric piping) will be 6302.32.1060, HTSUS, which provides for bed linen, table linen, toilet linen and kitchen linen: other bed linen: of man-made fibers: containing any embroidery, lace, braid, edging, trimming, piping or appliqué work: not napped… other.
Full text
N083135 November 19, 2009 CLA-2-63:OT:RR:NC:N3:349 CATEGORY: Classification TARIFF NO.: 6302.31.5040; 6302.32.1060 Ms. Lucy Hu Future Textiles Inc. 182 Ridge Road, Suite H Dayton, NJ 08810 RE: The tariff classification of a pillow protector from China Dear Ms. Hu: In your letter dated November 4, 2009 you requested a tariff classification ruling. The submitted sample is a pillow protector. The pillow protector made from 100 percent cotton woven fabric with a grid design. The fabric is not napped or printed. You indicate that the protector may also be made in a polyester fabric. The pillow protector contains 1-inch wide side gussets with corded piping inserted in the seam. Another version of the protector may contain self-fabric piping. The instant sample measures 20 x 36 inches. The applicable subheading for the cotton pillow protector (containing either corded or self-fabric piping) will be 6302.31.5040, 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… pillowcovers. The rate of duty will be 20.9 percent ad valorem. The applicable subheading for the polyester pillow protector (containing either corded or self-fabric piping) will be 6302.32.1060, HTSUS, which provides for bed linen, table linen, toilet linen and kitchen linen: other bed linen: of man-made fibers: containing any embroidery, lace, braid, edging, trimming, piping or appliqué work: not napped… other. The rate of duty will be 14.9 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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Classification, status under the North American Free Trade Agreement (NAFTA) and country of origin determination for a comforter ensemble and a duvet cover ensemble; General Note 12; Appendix to Part 181, Part II, Section 4(8); Self Produced Materials; 19 CFR 102.21(c)(2); tariff shift; 19 CFR 102.21(c)(5); last country where an important assembly or manufacturing process occurred; 19 CFR 102.21(d); sets; Article 509
Classification, status under the North American Free Trade Agreement (NAFTA) and country of origin determination for a duvet cover, comforter, shams, bed skirt, sheet set, cushions, towels and a curtain and valance set; 19 CFR 102.21(c)(1); wholly obtained or produced in a single country; 19 CFR 102.21(c)(2); tariff shift; 19 CFR 102.21(c)(4); most important assembly or manufacturing process; 19 CFR 102.21(c)(5); last country where an important assembly or manufacturing process occurred; 19 CFR 102.19(b); NAFTA override; Article 509
Classification, Status under the North American Free Trade Agreement and Country of Origin determination for Duvet Covers; General Note 12; Chapter Rule 1, GN12(t)/63, HTSUSA; 19 C.F.R. 12.130; 19 C.F.R. 102.21(c)(5); Last Country Where an Important Assembly or Manufacturing Process Occurred; Article 509
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