CBP Ruling N304139 — The tariff classification of a pillowcase from China

Tariff classification

Headings: 6302

Product description

The submitted sample, identified as item HTL1000DBLPC, is a pillowcase made from 100 percent cotton woven fabric. The fabric is neither printed nor napped. The open end of the pillowcase features a 4 inch wide hem. A decorative stitch with the appearance of a double row of baratta stitch embroidery is created with a single bobbin thread and is the only stitch holding the hem in place. 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. The stitching on the instant pillowcase is functional and is not considered embroidery.

CBP rationale

the hem in place. 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. The stitching on the instant pillowcase is functional and is not considered embroidery. The applicable subheading for item HTL1000DBLPC 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.

Full text

N304139 May 22, 2019 CLA-2-63:OT:RR:NC:N3:349 CATEGORY: Classification TARIFF NO.: 6302.31.9010 Mr. Steven Kim Macy’s Merchandising Group 11 Penn Plaza New York, NY 10001 RE: The tariff classification of a pillowcase from China Dear Mr. Kim: In your letter dated April 24, 2019, you requested a tariff classification ruling. A sample was submitted with your letter and will be returned to you, as requested. The submitted sample, identified as item HTL1000DBLPC, is a pillowcase made from 100 percent cotton woven fabric. The fabric is neither printed nor napped. The open end of the pillowcase features a 4 inch wide hem. A decorative stitch with the appearance of a double row of baratta stitch embroidery is created with a single bobbin thread and is the only stitch holding the hem in place. 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. The stitching on the instant pillowcase is functional and is not considered embroidery. The applicable subheading for item HTL1000DBLPC 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

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