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The tariff classification of a pillowcase from India
Issued October 17, 2013 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardN2 N246066 (October 17, 2013)
Tariff classification
HTS codes: 6302.31.9010
Headings: 6302
Product description
The submitted sample, identified as Reference # A5125C, is a pillowcase. The pillowcase is made from 100 percent cotton woven fabric. The fabric is not printed and not napped. One end of the pillowcase is open and has a 4-inch wide self-hem that is held in place with three rows of stitching. This triple needle stitching is not considered to be embroidery.
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
N246066 October 17, 2013 CLA-2-63:OT:RR:NC:N3:349 CATEGORY: Classification TARIFF NO.: 6302.31.9010 Ms. Debra Dudzinski Homestead International Group, Ltd. 4620 Grandover Parkway Greensboro, NC 27407 RE: The tariff classification of a pillowcase from India Dear Ms. Dudzinski: In your letter dated September 6, 2013 you requested a tariff classification ruling. The submitted sample, identified as Reference # A5125C, is a pillowcase. The pillowcase is made from 100 percent cotton woven fabric. The fabric is not printed and not napped. One end of the pillowcase is open and has a 4-inch wide self-hem that is held in place with three rows of stitching. This triple needle stitching is not considered to be embroidery. 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, Gwenn Klein Kirschner 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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