Proposed Modification of One Ruling Letter and Proposed Revocation of Treatment Relating to the Tariff Classification and Eligibility of Certain Bed Linen Products for Preferential Tariff Treatment under the U.S.-Israel Free Trade Agreement

In NY N313390, CBP classified a bed linen set containing a pillow sham, duvet cover, flat sheet, fitted sheet, and pillowcases in heading 6302, HTSUS, speci.fically in subheading 6302.21.90, HTSUS, which provides for “Bed linen, table linen, toilet linen and kitchen linen: Other bed linen, printed: Of cotton: Other: Not napped” and in subheading 6302.31.90, HTSUS, which provides for “Bed linen, table linen, toilet linen and kitchen linen: Other bed linen: Of cotton: Other: Not napped.” CBP has reviewed NY N313390 and has determined that it classified the wrong bed linen set composition and failed to address the eligibility of the bed linen products for preferential tariff treatment under the U.S.-Israel FTA. It is now CBP’s position that the bed linen set containing a flat sheet, fitted sheet, and pillowcase does not qualify as a set under the HTSUS and must be entered individually. Additionally, the bed linen set containing a flat sheet, fitted sheet, and pillow sham does qualify as a set under the HTSUS and may be entered under one subheading. Classification remains in 6302.21.90, HTSUS, or 6302.31.90, HTSUS. Furthermore, it is now CBP’s position that the flat sheet, fitted sheet, duvet cover, and the set containing sheets and pillow shams are not eligible for preferential tariff treatment under the U.S.- Israel FTA. The pillowcase and pillow sham, when entered individually, are eligible for preferential tariff treatment under the U.S.-Israel FTA.

Comments must be received on or before March 11, 2022.

See February 9, 2022, Customs Bulletin Vol. 56, No. 5.