U.S. Customs and Border Protection · CROSS Database · 3 HTS codes referenced
Primary HTS Code
6302.32.2020
$51.6M monthly imports
Compare All →
Ruling Age
27 years
Data compiled from CBP CROSS Rulings, Census Bureau Trade Data · As of 2026-04-29 · Updates monthly
The tariff classification of a nonwoven pillowcase, fitted sheet andflat sheet from China.
NY C89339 July 20, 1998 CLA-2-63:RR:NC:TA:349 C89339 CATEGORY: Classification TARIFF NO.: 6302.32.2020; 6302.32.2040; 5603.12.0000 Mr. Andy Erickson CBC Customhouse Brokers, Inc. P.O. Box 646 Wood Dale, IL 60191-0646 RE: The tariff classification of a nonwoven pillowcase, fitted sheet and flat sheet from China. Dear Mr. Erickson: In your letter dated June 4, 1998 you requested a classification ruling on behalf of Asia Dynamics Inc. You submitted a sample of a pillowcase, fitted sheet and a flat sheet. All three items are made from 100 percent polypropylene nonwoven fabric and will be imported as separates. The pillowcase is sewn along three sides with a slit opening along one end used to accommodate the insertion of a pillow. The ends of the fitted sheet are folded over forming pockets. The flat sheet is a rectangular piece of fabric. The edges of the sheet are not hemmed, pinked or finished. You note that the nonwoven fabric weighs 40 grams per square meter. As indicated in your letter these items will be used by paramedics as disposable covers for pillows and sheets for stretchers. The applicable subheading for the pillowcase will be 6302.32.2020, 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... pillowcases, other than bolster cases: not napped. The duty rate will be 12.4 percent ad valorem. The applicable subheading for the fitted sheet will be 6302.32.2040, HTS, which provides for bed linen, table linen, toilet linen and kitchen linen: other bed linen: of man-made fibers: other... sheets: not napped. The duty rate will be 12.4 percent ad valorem. The applicable subheading for the flat sheet will be 5603.12.0090, HTS, which provides for nonwovens, whether or not impregnated, coated, covered or laminated: of man-made filaments: weighing more than 25 g/m2 but not more than 70 g/m2... other. The duty rate is 2.5 percent ad valorem. The pillowcase and fitted sheet fall within textile category designation 666. The flat sheet falls within textile category designation 223. 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 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, Robert B. Swierupski Director, National Commodity Specialist Division