CLA-2-63:OT:RR:NC:N3:349
Ms. Kate Eckhoff
Geodis
5101 S. Broad Street
Philadelphia, PA 19112
RE: The tariff classification of pillowcases from China
Dear Ms. Eckhoff:
In your letter dated June 22, 2022, you requested a tariff classification ruling on behalf of your client, QVC, for pillowcases. In lieu of samples, photographs of the pillowcases were provided with your request.
Style# DDGS62122-1 is a pillowcase. The pillowcase is composed of 100 percent silk woven, dyed, fabric on one face and 100 percent cotton woven, dyed, fabric on the other face. The fabrics are neither printed nor napped. The fabrics are sewn together on three edges with a hemmed opening on the fourth. Measuring 20 x 30 inches, it is designed to fit over a standard sized bed pillow and features an internal zipper closure along the opening. The finished pillowcase contains no embroidery, lace, braid, edging, trimming, piping or applique work. You state that the pillowcase is retail packaged in a pair and sold in several colors to coordinate with sheet sets, sold separately. You plan to import additional styles all of which are constructed in the same manner and have one face composed of 100 percent silk woven, dyed, fabric. The style numbers and other face fabric are as follows: Style# DDGS62122-2, 100 percent Lyocell; Style# DDGS62122-3, 100 percent Tencel; and Style# DDGS62122-4, 100 percent viscose.
In your letter you suggested that the pillowcases, should be classified under subheading 6302.31.9010, 6302.32.2020, or 6302.39.0030, Harmonized Tariff Schedule of the United States (HTSUS). We agree.
Classification of merchandise under the HTSUS is governed by the General Rules of Interpretation (GRIs) taken in order. GRI 1 provides that the classification is determined first in accordance with the terms of the headings and any relative section and chapter notes. If GRI 1 fails to classify the goods and if the heading and legal notes do not otherwise require the remaining GRIs are applied, taken in order.
GRI 6 provides the mechanism for determining the classification of goods under the subheadings of a heading. GRI 6 states that such classification is determined by the terms of
the subheadings, and any related subheading notes and, mutatis mutandis, by GRI 1 - 5, on the condition that only subheadings at the same level are comparable.
The pillowcase in question is made of two different fabrics and is considered a composite good. Where separate fabrics are combined to form a textile article, GRI 3 is utilized first to select which fabric will determine classification. According to GRI 3(b), mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale, shall be classified as if they consisted of the material or component which gives them their essential character. When goods cannot be classified by reference to GRI 3(a) or 3(b), they are classified in accordance with GRI 3(c), under the heading that occurs last in numerical order.
With the instant pillowcase where one side is wholly of silk and the other side is wholly of cotton or manmade fiber, neither side imparts the essential character under GRI 3(b). You state, with each style, the silk fabric imparts the higher value (between 68.10 – 87.51 percent) but the cotton or manmade fabric imparts the greater weight (60 – 65 percent). Further, the design of the pillowcase is intended to provide the user with two options depending on the user’s tactile preference. In accordance with GRI 3(c), the pillowcase will be classified under the provision which occurs last in numerical order, in this case, subheading 6302.39.00, HTSUS, “Bed linen, table linen, toilet linen and kitchen linen: Other bed linen: Of other textile materials.”
By application of GRI 3(c) and GRI 6, the applicable subheading for Style# DDGS62122-1, Style# DDGS62122-2, Style# DDGS62122-3 and Style# DDGS62122-4, described as pillowcases, will be 6302.39.0030, HTSUS, which provides for “Bed linen, table linen, toilet linen and kitchen linen: Other bed linen: Of other textile materials: Other: Other.” The duty rate will be 4.3 percent ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 6302.39.0030, HTSUS, unless specifically excluded, are subject to an additional 7.5 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.15, in addition to subheading 6302.39.0030, HTSUS, listed above.
The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china, respectively.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on the World Wide Web at https://hts.usitc.gov/current.
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 Kim Wachtel at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division