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 > 1999 NY Rulings > NY D88230 - NY D88279 > NY D88242

Previous Ruling Next Ruling

March 11, 1999

CLA-2-63:RR:NC:TA:349 D88242


TARIFF NO.: 6302.31.9010; 6302.31.9020

Ms. Joyce Jones
American Pacific
3901 Gantz Road
Suite A
Grove City, Ohio 43123

RE: The tariff classification of a pillowcase and sheets from China.

Dear Ms. Jones:

In your letter dated February 16, 1999 you requested a classification ruling.

You submitted a corner section from a flat sheet. In your letter you indicate that you will be importing a pillowcase, flat sheet and fitted sheet. All three items will be made from 100 percent cotton woven fabric. Three edges of the pillowcase will be sewn and the fourth will contain a slit opening used to accommodate the insertion of a pillow. The flat sheet will be hemmed along three sides. The fitted sheet is hemmed on four sides with elastic at the corners. Both the top edge of the open end of the pillowcase and the top edge of the flat sheet will feature a 3-inch wide hem. The stitch that holds this hem also forms a pleat. Below the hem/pleat are four more rows of sewn down pleats. These pleats are not considered a form of embroidery, edging or trimming. It is assumed that except for the pleated sections on the pillowcase and flat sheet, these items do not contain any other decorative features.

The applicable subheading for the pillowcase will be 6302.31.9010, Harmonized Tariff Schedule of the United States (HTS), which provides for bed linen, table linen, toilet linen and kitchen linen: other bed linen: of cotton: not nappedĀ pillowcases, other than bolster cases. The duty rate will be 7.2 percent ad valorem.

The applicable subheading for the flat and fitted sheets will be 6302.31.9020, HTS, which provides for bed linen, table linen, toilet linen and kitchen linen: other bed linen: of cotton: not nappedĀ sheets. The duty rate will be 7.2 percent ad valorem.

The pillowcase falls within textile category designation 360. The sheets fall within textile category 361. Based upon international textile trade agreements products of China are subject to quota and the requirement of a visa.

The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web Site at WWW.CUSTOMS.USTREAS.GOV. In addition, the designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected and should also be verified at the time of shipment.

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 John Hansen at 212-637-7078.


Robert B. Swierupski

Previous Ruling Next Ruling

See also: