CBP Ruling N310030 — The tariff classification of a pillowcase from China

Tariff classification

Headings: 6302

Product description

A sample accompanied your letter. The sample will be returned to you, as requested. The submitted sample, identified as Item # HTL800TCPC, is a pillowcase. The pillowcase is made from 100 percent cotton woven fabric. The fabric is neither printed nor napped. It measures approximately 20 ½ x 32 inches. The open end of the pillowcase features a 4 ?-inch wide hem. The hem contains a decorative stitch sometimes referred to as "hemstitching.” This hemstitch has a scrolling wave design, is applied 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. In this case, the decorative stitching on the pillowcase hem 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. In this case, the decorative stitching on the pillowcase hem is not considered embroidery. The applicable subheading for the pillowcase, Item # HTL800TCPC, 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. Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 6302.31.9010, HTSUS, unless specifically excluded, are subject to an additional 7.5 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.15, in addition to subheading 6302.31.9010, HTSUS, listed above. The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china, respectively. 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

N310030 March 9, 2020 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 January 31, 2020 and received by this office on February 21, 2020, you requested a tariff classification ruling. A sample accompanied your letter. The sample will be returned to you, as requested. The submitted sample, identified as Item # HTL800TCPC, is a pillowcase. The pillowcase is made from 100 percent cotton woven fabric. The fabric is neither printed nor napped. It measures approximately 20 ½ x 32 inches. The open end of the pillowcase features a 4 ?-inch wide hem. The hem contains a decorative stitch sometimes referred to as "hemstitching.” This hemstitch has a scrolling wave design, is applied 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. In this case, the decorative stitching on the pillowcase hem is not considered embroidery. The applicable subheading for the pillowcase, Item # HTL800TCPC, 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. Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 6302.31.9010, HTSUS, unless specifically excluded, are subject to an additional 7.5 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.15, in addition to subheading 6302.31.9010, HTSUS, listed above. The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china, respectively. 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, Deborah C. Marinucci Acting Director National Commodity Specialist Division

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