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The tariff classification of a pillowcase from Pakistan
Issued January 12, 2017 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardN2 N282013 (January 12, 2017)
Tariff classification
HTS codes: 6302.31.9010
Headings: 6302
Product description
The sample will be returned, as requested. The submitted sample, identified as reference # 1202TH, is a pillowcase made from 100 percent cotton woven fabric. The fabric is neither printed nor napped. The pillowcase is folded over and sewn on two sides. The fourth side is left open to allow the insertion of a pillow. The open end of the pillowcase has a 4-inch wide self hem that features three rows of single needle stitching creating pleats approximately 3 ¼ inches to 3 ¾ inches from the finished edge. These pleats are not considered a form of embroidery, edging or trimming.
CBP rationale
The applicable subheading for the pillowcase, reference # 1202TH, 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
N282013 January 12, 2017 CLA-2-63:OT:RR:NC:N3:349 CATEGORY: Classification TARIFF NO.: 6302.31.9010 Ms. Debbie Dudzinski Homestead International Group, Ltd. 350 5th Avenue, 9th Floor New York, New York 10118 RE: The tariff classification of a pillowcase from Pakistan Dear Ms. Dudzinski: In your letter dated December 7, 2016, you requested a tariff classification ruling. A sample was submitted with your letter. The sample will be returned, as requested. The submitted sample, identified as reference # 1202TH, is a pillowcase made from 100 percent cotton woven fabric. The fabric is neither printed nor napped. The pillowcase is folded over and sewn on two sides. The fourth side is left open to allow the insertion of a pillow. The open end of the pillowcase has a 4-inch wide self hem that features three rows of single needle stitching creating pleats approximately 3 ¼ inches to 3 ¾ inches from the finished edge. These pleats are not considered a form of embroidery, edging or trimming. The applicable subheading for the pillowcase, reference # 1202TH, 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 rate of duty 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 https://hts.usitc.gov/current. 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, Steven A. Mack 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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