U.S. Customs and Border Protection · CROSS Database · 2 HTS codes referenced
Primary HTS Code
6302.21.7010
$21.1M monthly imports
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Ruling Age
25 years
Data compiled from CBP CROSS Rulings, Census Bureau Trade Data · As of 2026-05-01 · Updates monthly
The tariff classification of a pillowcase and sheets from Turkey.
NY F85225 May 9, 2000 CLA-2-63:RR:NC:TA:349 F85225 CATEGORY: Classification TARIFF NO.: 6302.21.7010; 6302.21.7020 Mr. Floyd Sirico Rogers & Brown Customs Brokers, Inc. P.O. Box 20160 Charleston, SC 29413-0160 RE: The tariff classification of a pillowcase and sheets from Turkey. Dear Mr.Sirico: In your letter dated April 13, 2000 you requested a classification ruling on behalf of Franco Manufacturing Co., Inc. The submitted twin sheet set consists of a pillowcase, fitted sheet and flat sheet. All of the items are made from 100 percent cotton fabric. The fabric is napped and printed with “Pokemon” characters. The pillowcase is sewn along two sides with a slit opening along one side used to insert a pillow. All of the edges of the flat sheet are hemmed. The corners of the fitted sheet are elasticized. The pillowcase and sheets are packed together for retail sale in a vinyl bag. The top and bottom of the bag are clear while the sides are blue and feature a “Pokemon” character. Although more decorative and colorful, the instant zippered vinyl bag is similar in size and shape to the usual zippered plastic packing normally used on many bedding items. The applicable subheading for the pillowcase will be 6302.21.7010, Harmonized Tariff Schedule of the United States (HTS), which provides for bed linen, table linen, toilet linen and kitchen linen: other bed linen, printed: of cotton: other: napped… pillowcases, other than bolster cases. The duty rate will be 4.5 percent ad valorem. The applicable subheading for the sheets will be 6302.21.7020, HTS, which provides for bed linen, table linen, toilet linen and kitchen linen: other bed linen, printed: of cotton: other: napped… sheets. The pillowcase falls within textile category designation 360. The sheets fall within textile category designation 361. Based upon international textile trade agreements only the sheets from Turkey 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.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. Please note, "Pokemon" is a registered copyright and trademark, and it is required that you obtain written permission from the copyright and trademark owner before importing the pillowcase and sheets printed with various “Pokemon” figures. 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. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division