The tariff classification of a pillowcase and flat sheet from China
Issued July 20, 2015 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6302.31.9010, 6302.31.9020
Headings: 6302
Product description
A portion of the swatch is being returned to you. You will be separately importing a pillowcase and flat sheet. A fabric swatch of Item TC 1000Z representing the hem treatment used on the pillowcase and flat sheet was submitted with your request. Both items will be made from 100 percent cotton woven fabric. The fabric is not printed and not napped. The approximately 4-inch wide hem is held in place with an embroidered stitch in a Greek key design. The embroidered stitch is the only stitch holding the hem. Headquarters Ruling Letter (HQ) 955576, dated June 1, 1994, noted that if the decorative stitching was required to complete the hem, it was functional and therefore did not constitute embroidery. In this case the Greek key design is not considered embroidery.
CBP rationale
the hem. Headquarters Ruling Letter (HQ) 955576, dated June 1, 1994, noted that if the decorative stitching was required to complete the hem, it was functional and therefore did not constitute embroidery. In this case the Greek key design is not considered 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. The applicable subheading for the flat sheet will be 6302.31.9020, HTSUS, which provides for “Bed linen, table linen, toilet linen and kitchen linen: Other bed linen: Of cotton: Other: Not napped: Sheets.” 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 the World Wide Web at http://www.usitc.gov/tata/hts/.
Full text
N266253 July 20, 2015 CLA-2-63:OT:RR:NC:N3:349 CATEGORY: Classification TARIFF NO.: 6302.31.9010; 6302.31.9020 Mr. Steven Kim Macy’s Merchandising Group 11 Penn Plaza New York, NY 10001 RE: The tariff classification of a pillowcase and flat sheet from China Dear Mr. Kim: In your letter dated June 29, 2015 you requested a tariff classification ruling. A portion of the swatch is being returned to you. You will be separately importing a pillowcase and flat sheet. A fabric swatch of Item TC 1000Z representing the hem treatment used on the pillowcase and flat sheet was submitted with your request. Both items will be made from 100 percent cotton woven fabric. The fabric is not printed and not napped. The approximately 4-inch wide hem is held in place with an embroidered stitch in a Greek key design. The embroidered stitch is the only stitch holding the hem. Headquarters Ruling Letter (HQ) 955576, dated June 1, 1994, noted that if the decorative stitching was required to complete the hem, it was functional and therefore did not constitute embroidery. In this case the Greek key design is not considered 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. The applicable subheading for the flat sheet will be 6302.31.9020, HTSUS, which provides for “Bed linen, table linen, toilet linen and kitchen linen: Other bed linen: Of cotton: Other: Not napped: Sheets.” 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 the 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 Kim Wachtel at [email protected]. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division
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