Classification of pillowcovers; Heading 6302
Active· CBP ruling HQ 088548· Issued 1991-05-22
Ruling text
HQ 088548
May 22, 1991
CLA-2 CO:R:C:T 088548 jlj
CATEGORY: Classification
TARIFF NO.: 6302.31.2055
Mr. Tommy Lai, Second Secretary
Hong Kong Economic & Trade Office
British Embassy
1233 20th St., N. W., Suite 504
Washington, D. C. 20036
RE: Classification of pillowcovers; Heading 6302
Dear Mr. Lai:
In your letter of January 23, 1991, you requested a change
of textile category for cotton pillowcovers imported from Hong
Kong at the port of Seattle on Customs entries 335-0012198-4 and
335-0014402-8 on behalf of Pacific Coast Feather Co. Inc. (your
cases HK 178/90 and HK 194/90). You submitted samples along
with your request.
FACTS:
The merchandise at issue is 100 percent woven cotton pillow
protectors, closed on three sides with a zippered closure at one
end.
Customs at Seattle classified this merchandise under the
provision for bed linen, table linen, toilet linen and kitchen
linen: other bed linen: of cotton: other: pillowcovers, in
subheading 6302.31.2055, Harmonized Tariff Schedule of the United
States Annotated (HTSUSA), textile category 369.
You contend that the correct classification is under the
provisions for cotton pillowcases in subheadings 6302.31.2010 or
6302.31.2020, HTSUSA, textile category 360.
ISSUE:
Is the instant merchandise classified as pillowcases in
subheadings 6302.31.2010 or 6302.31.2020, HTSUSA, or as
pillowcovers in subheading 6302.31.2055, HTSUSA?
LAW AND ANALYSIS:
Classification of merchandise under the HTSUSA is in
accordance with the General Rules of Interpretation (GRIs), taken
in order. GRI 1 provides that classification shall be according
to the terms of the headings and any relative section or chapter
notes.
The classification of the sample product as bed linen of
Heading 6302 is not in dispute. The issue arises at the
statistical suffix level as to whether the merchandise is, by
reason of the zippered closure, a pillowcover rather than a
pillowcase.
A pillowcase has an opening at one end to facilitate removal
of the pillow after use. A pillowcover has some form of opening
with a closure (i.e., buttons, zippers, velcro-type fasteners,
etc.) and is used to protect the pillow and to cover pillows when
the ticking is damaged to prevent the stuffing from falling out.
The instant merchandise has a zippered end rather than an
open end, therefore it was correctly classified as a pillowcover
in subheading 6302.31.2055, HTSUSA.
HOLDING:
The instant pillowcovers are classified in subheading
6302.31.2055, HTSUSA, in textile category 369.
The samples are being returned to your office as requested.
Sincerely,
John Durant, Director
Commercial Rulings Division
Source: rulings.cbp.gov — ruling 088548, retrieved 2026-10-12T05:20:53Z, republished verbatim. This digest is informational; only CBP issues binding rulings.