N200236 N2 Ruling Active

The tariff classification of sheets and pillowcases from China

Issued February 1, 2012 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6302.10.0020

Headings: 6302

Product description

You will be importing a pillowcase and sheets. The submitted sample appears to be a portion of a pillowcase. It is made from a brushed warp knit fabric with a multi-stripe design. The fabric is stated to be 100 percent polyester. One end of the sample is finished with a 3 inch wide cuffed or banded hem.

CBP rationale

The applicable subheading for the pillowcase and sheets made from the submitted fabric will be 6302.10.0020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for bed linen, table linen, toilet linen and kitchen linen: bed linen, knitted or crocheted… other.

Full text

N200236 February 1, 2012 CLA-2-63:OT:RR:NC:N3:349 CATEGORY: Classification TARIFF NO.: 6302.10.0020 Ms. Elvira Eslava-Benson KEECO LLC 30736 Wiegman Road Hayward, CA 94544 RE: The tariff classification of sheets and pillowcases from China Dear Ms. Eslava-Benson: In your letter dated January 9, 2012 you requested a tariff classification ruling. You will be importing a pillowcase and sheets. The submitted sample appears to be a portion of a pillowcase. It is made from a brushed warp knit fabric with a multi-stripe design. The fabric is stated to be 100 percent polyester. One end of the sample is finished with a 3 inch wide cuffed or banded hem. The applicable subheading for the pillowcase and sheets made from the submitted fabric will be 6302.10.0020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for bed linen, table linen, toilet linen and kitchen linen: bed linen, knitted or crocheted… other. The rate of duty will be 6 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, Thomas J. Russo Director National Commodity Specialist Division

View original on CBP CROSS →

More rulings on the same tariff codes

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 →