United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 1991 HQ Rulings > HQ 0088055 - HQ 0088142 > HQ 0088104

Previous Ruling Next Ruling

HQ 088104

January 16, 1991

CLA-2 CO:R:C:T 088104 HP


TARIFF NO.: 6302.31.1040; 6304.92.0000

Mr. Italo Piccolo
Bruno/USA Inc.
501 Albany Post Road
Croton-On-Hudson, NY 10520

RE: Pillow shams; sheet

Dear Mr. Piccolo:

This is in reply to your letter of August 31, 1990, concerning the tariff classification of sheets and shams, produced in Italy, under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA).


The merchandise at issue consists of two styles of flat bed sheets and one style of pillow sham, all constructed of 100% woven cotton. The first sheet (Maggy) is beige in color, with drawn work 3-
" from the edge. On each corner of the drawn work is a small flower ornament. The second sheet (Anna) is lilac in color, with an overlocked stitching on the raw edges which creates a lace insert effect. The sham (Donna) is standard size, and has an envelope style structure. It contains a " drawn work approximately 3" from the finished edges of the sham, in part keeping the two layers of fabric together. It is clear from examination that one side of the sham is the finished top, while the other side is the unpolished bottom. All samples are labeled as "satin super extra," 100% Egyptian cotton, and 280 threads/in average.


What is the correct classification of these articles under the HTSUSA?


Pillow shams are considered other furnishing articles, not bed linen. See HRL 087062 of August 20, 1990.


The two sheets are classified in subheading 6302.31.1040, textile category 361, as bed linen, table linen, toilet linen and kitchen linen, other bed linen, of cotton, containing any embroidery, lace, braid, edging, trimming, piping or applique work, sheets, not napped. The applicable rate of duty is 23.8 percent ad valorem.

The pillow sham is classified under subheading 6304.92.0000, HTSUSA, textile category 369, as other furnishing articles, excluding those of heading 9404, other, of cotton. The applicable rate of duty is 7.2 percent ad valorem.

The designated textile and apparel category may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected. Since part categories are the result of international bilateral agreements which are subject to frequent negotiations and changes, to obtain the most current information available, we suggest that you check, close to the time of shipment, the Status Report On Current Import Quotas (Restraint Levels), an issuance of the U.S. Customs Service, which is updated weekly and is available at your local Customs office.

Due to the changeable nature of the statistical annotation (the ninth and tenth digits of the classification) and the restraint (quota/visa) categories, you should contact your local Customs office prior to importing the merchandise to determine the current status of any import restraints or requirements.


Previous Ruling Next Ruling

See also: