Customs Proposed Change to Tariff Classification of Certain Cotton Pillowcases

In ruling letter, NY N239270, of March 26, 2013, to Welspun USA Inc, Customs and Border Protection ("CBP") determined that certain pillowcases were classified under subheading 6302.31.90, Harmonized Tariff Schedule of the United States ("HTSUS"), which provides for “Bed linen, table linen, toilet linen and kitchen linen: Other bed linen: Of cotton: Other: Not napped.” The rate of duty was 6.7%.

It is now CBP’s position that the subject merchandise is properly classified under subheading 6302.31.70, HTSUS, which provides for “Bed linen, table linen, toilet linen and kitchen linen: Other bed linen: Of cotton: Other: Napped.” The rate of duty is 3.8%.

Comments must be received on or before January 22, 2016.

The notice of proposed revocation is in Customs Bulletin Vol. 49 No. 51, beginning on page 11.