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.