Classification of a cotton comforter cover; classifiable in Heading 6302 as bed linen
Active· CBP ruling HQ 087284· Issued 1990-09-18
Ruling text
HQ 087284
September 18, 1990
CLA-2 CO:R:C:G 087284 CC
CATEGORY: Classification
TARIFF NO.: 6302.31.2090
Ms. Doreen Wai
Second Secretary
Hong Kong Economic & Trade Affairs
Hong Kong Economic and Trade Office
British Embassy
1233 20th Street, N.W., Suite 504
Washington, D.C. 20036
RE: Classification of a cotton comforter cover; classifiable in
Heading 6302 as bed linen
Dear Ms. Wai:
This letter is in response to your inquiry of May 16, 1990,
on behalf of Windsor Trading Corp., requesting tariff
classification of a cotton comforter cover. A sample was
submitted for examination.
FACTS:
The submitted comforter cover is made of 100 percent cotton
fabric. It is stitched on three sides and closes with snaps on
the fourth side.
ISSUE:
Whether the submitted comforter cover is classifiable as bed
linen in Heading 6302 of the Harmonized Tariff Schedule of the
United States Annotated (HTSUSA)?
LAW AND ANALYSIS:
Classification of merchandise under the HTSUSA is in
accordance with the General Rules of Interpretation (GRI's),
taken in order. GRI 1 provides that classification shall be
determined according to the terms of the headings and any
relative section or chapter notes.
Heading 6302, HTSUSA, provides for bed linen, among other
articles. According to the Explanatory Notes, the official
interpretation of the HTSUSA at the international level, bed
linen includes, e.g., sheets, pillow cases, bolster cases,
eiderdown cases, and mattress covers.
Customs has ruled that a comforter cover is an article of
bed linen for classification purposes. (See, e.g., Headquarters
Ruling Letter (HRL) 084136, dated June 19, 1989, and HRL 084729,
dated August 29, 1989.) Therefore the submitted comforter cover
is classifiable in Heading 6302, HTSUSA.
HOLDING:
The submitted comforter cover is classified under subheading
6302.31.2090, HTSUSA, which provides for bed linen, table linen,
toilet linen, and kitchen linen, other bed linen, of cotton,
other, other, other. The rate of duty is 7.6 percent ad valorem,
and the textile category is 362.
Due to the changeable nature of the statistical annotation
(the ninth and tenth digits of the classification) and the
restraint (quota/visa) categories applicable to textile
merchandise, you should contact your local Customs office prior
to importation of this merchandise to determine the current
status of any import restraints or requirements.
The designated textile and apparel category may be
subdivided into parts. If so, visa and quota requirements
applicable to the subject merchandise may be affected. Since
part categories are the result of international bilateral
agreements which are subject to frequent renegotiations and
changes, to obtain the most current information available, we
suggest that you check, close to the time of shipment, the Status
Report On Current Import Quotas (Restraint Levels), an internal
issuance of the U.S. Customs Service, which is available for
inspection at your local Customs office.
The sample is being returned under separate cover.
Sincerely,
John Durant, Director
Commercial Rulings Division
Source: rulings.cbp.gov — ruling 087284, retrieved 2026-10-12T05:19:43Z, republished verbatim. This digest is informational; only CBP issues binding rulings.