The tariff classification of a pillowcase and comforter cover from China and India
Issued January 7, 2010 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6302.31.5050, 6302.21.9010
Headings: 6302
Product description
You submitted samples of a pillowcase (Style 389484) and a comforter cover (389563). The elliptical dot print pillowcase is made from 100 percent cotton woven fabric. The fabric is printed and not napped. The open end features a 4-inch wide self hem held by a decorative zigzag satin stitch. The decorative zigzag stitch is the only stitch holding the hem. Headquarters Ruling Letter (HQ) 955576, dated June 1, 1994, noted that if the decorative stitching was required to complete the hem, it was functional and therefore did not constitute embroidery. In this case the decorative zigzag stitch is not considered embroidery. The pillowcase is made in China. The twill woven comforter cover is made from 100 percent cotton. The fabric is not printed and not napped. It is sewn on three sides with an opening along the fourth. The cover features a button and buttonhole closure along the open end. Half inch wide twill tapes are sewn to the face side creating a decorative pattern. The cover is made in India.
CBP rationale
the hem. Headquarters Ruling Letter (HQ) 955576, dated June 1, 1994, noted that if the decorative stitching was required to complete the hem, it was functional and therefore did not constitute embroidery. In this case the decorative zigzag stitch is not considered embroidery. The pillowcase is made in China. The twill woven comforter cover is made from 100 percent cotton. The fabric is not printed and not napped. It is sewn on three sides with an opening along the fourth. The cover features a button and buttonhole closure along the open end. Half inch wide twill tapes are sewn to the face side creating a decorative pattern. The cover is made in India. The applicable subheading for the pillowcase will be 6302.21.9010, HTSUS, which provides for bed linen, table linen and kitchen linen: other bed linen, printed: of cotton: other: not napped…pillowcases, other than bolster cases. The duty rate will be 6.7 percent ad valorem. The applicable subheading for the comforter cover will be 6302.31.5050, 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… other. The rate of duty will be 20.9 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/.
Full text
N088886 January 7, 2010 CLA-2-63:RR:NC:N3:349 CATEGORY: Classification TARIFF NO.: 6302.21.9010; 6302.31.5050 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 comforter cover from China and India Dear Ms. Malina: In your letter dated December 24, 2009 you requested a classification ruling. You submitted samples of a pillowcase (Style 389484) and a comforter cover (389563). The elliptical dot print pillowcase is made from 100 percent cotton woven fabric. The fabric is printed and not napped. The open end features a 4-inch wide self hem held by a decorative zigzag satin stitch. The decorative zigzag stitch is the only stitch holding the hem. Headquarters Ruling Letter (HQ) 955576, dated June 1, 1994, noted that if the decorative stitching was required to complete the hem, it was functional and therefore did not constitute embroidery. In this case the decorative zigzag stitch is not considered embroidery. The pillowcase is made in China. The twill woven comforter cover is made from 100 percent cotton. The fabric is not printed and not napped. It is sewn on three sides with an opening along the fourth. The cover features a button and buttonhole closure along the open end. Half inch wide twill tapes are sewn to the face side creating a decorative pattern. The cover is made in India. The applicable subheading for the pillowcase will be 6302.21.9010, HTSUS, which provides for bed linen, table linen and kitchen linen: other bed linen, printed: of cotton: other: not napped…pillowcases, other than bolster cases. The duty rate will be 6.7 percent ad valorem. The applicable subheading for the comforter cover will be 6302.31.5050, 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… other. The rate of duty will be 20.9 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
More rulings on the same tariff codes
Classification, country of origin and marking determination for duvet cover and pillow sham sets; 19 CFR 102.21(c)(2); tariff shift; 19 CFR 134.46
Status under the North American Free Trade Agreement (NAFTA) and country of origin determination of a duvet cover, sheets, pillowcases, shower curtains and valances from Mexico; 19 CFR 102.21(c)(2); tariff shift; General Note 12
THE COUNTRY OF ORIGIN AND MARKING OF SHEETS AND PILLOWCASES; 19 CFR 102.21, 19 CFR 134.46
The tariff classification of a pillowcase, flat sheet, duvet cover and pillow sham from Portugal
The tariff classification of bed linens from China and Portugal
The tariff classification of a pillowcase from Pakistan
The tariff classification of a pillowcase from China
The tariff classification of a comforter and duvet cover from China
The tariff classification of a pillowcase from India
The tariff classification of a duvet cover and pillow sham from China
Searching CBP rulings the smart way
TariffLens semantically searches all 200,000+ CBP rulings, surfaces the ones that actually match your product, and builds defensible classifications backed by ruling citations.
Book a demo →