The tariff classification of a pillowcase from Pakistan
Issued July 30, 2013 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6302.31.7010
Headings: 6302
Product description
The submitted sample, identified as Reference # A5125B (2 + 2 pleated pillowcase), is a pillowcase. It is made from 100 percent cotton brushed twill fabric. The fabric is not printed. The open end of the pillowcase has a 6-inch wide self-hem. Two double rows of sewn down pleats extend across the width of the hem. Each pleat is held by a row of single needle stitching. The pillowcase does not contain any embroidery, lace, braid, edging, trimming or piping.
CBP rationale
The applicable subheading for the pillowcase will be 6302.31.7010, 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: other: napped… pillowcases, other than bolster cases.
Full text
N244041 July 30, 2013 CLA-2-63:OT:RR:NC:N3:349 CATEGORY: Classification TARIFF NO.: 6302.31.7010 Ms. Debra Dudzinski Homestead International Group, Ltd. 1359 Broadway, 21st Floor New York, NY 10018 RE: The tariff classification of a pillowcase from Pakistan Dear Ms. Dudzinski: In your letter dated July 11, 2013 you requested a tariff classification ruling. The submitted sample, identified as Reference # A5125B (2 + 2 pleated pillowcase), is a pillowcase. It is made from 100 percent cotton brushed twill fabric. The fabric is not printed. The open end of the pillowcase has a 6-inch wide self-hem. Two double rows of sewn down pleats extend across the width of the hem. Each pleat is held by a row of single needle stitching. The pillowcase does not contain any embroidery, lace, braid, edging, trimming or piping. The applicable subheading for the pillowcase will be 6302.31.7010, 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: other: napped… pillowcases, other than bolster cases. The duty rate will be 3.8 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
More rulings on the same tariff codes
The tariff classification of bed linen sets from India
The tariff classification of a sheet set from India
The tariff classification of pillowcases from India
The tariff classification of a pillowcase from China
The tariff classification of a pillowcase, a flat and fitted sheet from Pakistan
The tariff classification of a pillowcase and a fitted sheet from India
The tariff classification and status under the North American Free Trade Agreement (NAFTA), of sheets and pillowcases from Canada; Article 509
The tariff classification of pillowcase set and sheet set from Turkey
The tariff classification of bed linens and pillow shams from Germany.
The tariff classification of a sheet set from Pakistan.
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 →