Base
B844201997-05-06New YorkClassification

The tariff classification of a pillowcover and mattress cover from China or Taiwan.

U.S. Customs and Border Protection · CROSS Database · 1 HTS code referenced

Cross-Source Intelligence

Data compiled from CBP CROSS Rulings, Census Bureau Trade Data · As of 2026-05-01 · Updates monthly

Summary

The tariff classification of a pillowcover and mattress cover from China or Taiwan.

Ruling Text

NY B84420 May 6, 1997 CLA-2-63:RR:NC:TA:349 B84420 CATEGORY: Classification TARIFF NO.: 6302.32.2060 Mr. John Wedel N.J. DeFonte Co. Customs Brokers, Inc. 225 Broadway New York, NY 10007 RE: The tariff classification of a pillowcover and mattress cover from China or Taiwan. Dear Mr. Wedel: In your letter dated April 15, 1997 you requested a classification ruling on behalf of Notra Trading Inc. You submitted two pillowcovers and indicated you will also manufacture mattress covers. Both items will be made from 100 percent polyproplyene non-woven fabric. The pillowcovers, which are considered to be pillow protectors, measure 21 x 27 inches with a zipper closure at one end. The applicable subheading for the both items will be 6302.32.2060, Harmonized Tariff Schedule of the United States (HTS), which provides for bed linen, table linen, toilet linen and kitchen linen: other bed linen: of man-made fibers: other... other: other. The duty rate will be 12.5 percent ad valorem. Both the pillowcovers and mattress cover fall within textile category designation 666. Based upon international textile trade agreements products of China and Taiwan are subject to quota and the requirement of a visa. 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. Part categories are the result of international bilateral agreements which are subject to frequent renegotiations 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 internal issuance of the U.S. Customs Service, which is available for inspection at your local Customs office. 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 212-466-5854. Sincerely, Paul K. Schwartz Chief, Textiles & Apparel Branch National Commodity Specialist Division