U.S. Customs and Border Protection · CROSS Database · 1 HTS code referenced
The tariff classification of a pillowcase from China and Pakistan.
NY J82473 April 10, 2003 CLA-2-63:RR:NC:TA:349 J82473 CATEGORY: Classification TARIFF NO.: 6302.31.9010 Mr. Herbert Chavarria Action Customs Expediters, Inc. 115 Christopher Columbus Drive Jersey City, NJ 07302 RE: The tariff classification of a pillowcase from China and Pakistan. Dear Mr. Chavarria: In your letter dated March 28, 2003 you requested a classification ruling on behalf of Baltic Linen Co., Inc. The submitted sample is a solid color pillowcase. It is made from 100 percent cotton woven fabric. The pillowcase is folded in half and sewn on two sides with an opening on the fourth used to facilitate the insertion of a pillow. The open end of the pillowcase is finished with a faced hem. A woven silk fabric is used for the facing. 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: other: not napped… pillowcases, other than bolster cases. The duty rate will be 6.8 percent ad valorem. The pillowcase falls within textile category designation 360. Based upon international textile trade agreements products of China and Pakistan 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. 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 646-733-3043. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division