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The tariff classification of a pillowcase from China
Issued September 27, 2013 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardN2 N246061 (September 27, 2013)
Tariff classification
HTS codes: 6302.31.9010
Headings: 6302
Product description
The instant pillowcase is referred to as Style no. Pink Pillowcase. It is made from 60 percent cotton and 40 percent polyester woven fabric. The fabric is not napped and not printed. The 4-inch wide self-hem contains multiple folds of fabric sewn with a single needle stitch. The folds create an effect that has the appearance of a row of piping. This hem treatment is not considered piping.
CBP rationale
The applicable subheading for the pillowcase will be 6302.31.9010, 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: not napped… pillowcases, other than bolster cases.
Full text
N246061 September 27, 2013 CLA-2-63:OT:RR:NC:N3:349 CATEGORY: Classification TARIFF NO.: 6302.31.9010 Ms. Carey Ng Taylor Home Fashions Ltd. 7/F.,Po Shau Center 115 How Ming Street Kwun Tong, Kowloon, Hong Kong RE: The tariff classification of a pillowcase from China Dear Ms. Ng: In your letter dated September 6, 2013 you requested a tariff classification ruling. The instant pillowcase is referred to as Style no. Pink Pillowcase. It is made from 60 percent cotton and 40 percent polyester woven fabric. The fabric is not napped and not printed. The 4-inch wide self-hem contains multiple folds of fabric sewn with a single needle stitch. The folds create an effect that has the appearance of a row of piping. This hem treatment is not considered piping. The applicable subheading for the pillowcase will be 6302.31.9010, 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: not napped… pillowcases, other than bolster cases. The duty rate will be 6.7 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, Myles B. Harmon Acting Director National Commodity Specialist Division
More rulings on the same tariff codes
Classification, country of origin and marking determination for a bed sheet set; 19 CFR 102.21(c)(2); tariff shift; 19 CFR 134.46
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