CLA-2-63:OT:RR:NC:N3:349
Ms. Melissa Miller
Evenfall Inc.
4646 N. Commercial Ave.
Portland, OR 97217
RE: The tariff classification of pillowcases, sheets, duvet covers and pillow shams from Portugal
Dear Ms. Miller:
In your letter dated February 18, 2021, you requested a tariff classification ruling. In addition to photographs of all items, a pillowcase and unquilted pillow sham were provided as samples. You state the pillowcase is representative of the sheets and the pillow sham is representative of the duvet cover. The samples will be returned to you, as requested. You also state that all items are made from unprinted, 100 percent hemp woven fabric and will be separately packaged for retail sale.
The pillowcase, style 10320, has an envelope side closure and will be imported in two sizes: 20” x 28” for standard bed pillows and 20” x 36” for king sized bed pillows. The pillowcases will be packaged and sold in sets of two.
The flat sheet, style 10300, is hemmed around the edges with a four inch hem at the top. The fitted sheet, style 10310, is hemmed with elasticized edges. The sheets will be imported for queen and king sized beds.
The duvet cover, style 10200, has an opening at the bottom end and an 11 (queen) or 12 (king) button closure at the bottom. There are internal ties in the upper corners to prevent the duvet from shifting inside the cover. The duvet cover will be imported for queen and king sized beds.
The pillow sham, also stated to be style 10200, is plain, unquilted and has a slightly overlapped opening at the center of the back of the sham. The sham will be imported in three sizes: 20” x 28” for standard bed pillows; 20” x 36” for king sized bed pillows; and 26” x 26” for euro sized pillows.
The applicable subheading for the pillowcase, fitted sheet, flat sheet and duvet cover will be 6302.39.0030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Bed linen, table linen, toilet linen and kitchen linen: Other bed linen: Of other textile materials: Other: Other.” The rate of duty will be 4.3 percent ad valorem.
The applicable subheading for the pillow sham will be 6304.99.3500, HTSUS, which provides for “Other furnishing articles, excluding those of heading 9404: Other: Not knitted or crocheted, of other textile materials: Other: Of vegetable fibers (except cotton): Other.” The rate of duty will be 11.3 percent ad valorem.
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.
Please note that separate Federal Trade Commission marking requirements exist regarding country of origin, fiber content, and other information that must appear on many textile items. You should contact the Federal Trade Commission, Division of Enforcement, 600 Pennsylvania Avenue, N.W., Washington, D.C., 20580, for information on the applicability of these requirements to this item. Information can also be found at the FTC website www.ftc.gov.
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