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The tariff classification of a sheet set from China
Issued July 7, 2014 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardN2 N257475 (July 7, 2014)
Tariff classification
HTS codes: 6302.10.0020
Headings: 6302
Product description
The submitted sample is a sheet set made from 92 percent polyester and 8 percent spandex knit fabric. The fabric is lightly brushed but not printed. The set consists of a flat sheet, fitted sheet and two pillowcases. It will be made in Twin, Twin XL, Full, Queen, King and California King sizes.
CBP rationale
The applicable subheading for all of the set components 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
N257475 July 7, 2014 CLA-2-63:OT:RR:NC:N3:349 CATEGORY: Classification TARIFF NO.: 6302.10.0020 Mr. David Larson Kohl’s, Inc. N56 W17000 Ridgewood Drive Menomonee Falls, WI 53051 RE: The tariff classification of a sheet set from China Dear Mr. Larson: In your letter dated September 12, 2014 you requested a tariff classification ruling. The submitted sample is a sheet set made from 92 percent polyester and 8 percent spandex knit fabric. The fabric is lightly brushed but not printed. The set consists of a flat sheet, fitted sheet and two pillowcases. It will be made in Twin, Twin XL, Full, Queen, King and California King sizes. The applicable subheading for all of the set components 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 [email protected]. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division
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