Classification of bed linen; classifiable in Heading 6302
Active· CBP ruling HQ 089221· Issued 1991-07-31
Ruling text
HQ 089221
July 31, 1991
CLA-2 CO:R:C:T 089221 CC
CATEGORY: Classification
TARIFF NO.: 6302.31.2040
Mr. Patrick Lee
Attorney in Fact
Daher America
20 Adrian Court
Burlingame, CA 94010
RE: Classification of bed linen; classifiable in Heading 6302
Dear Mr. Lee:
This letter is in response to your inquiry of March 28,
1991, requesting the tariff classification of bed linen. A
sample was submitted for examination.
FACTS:
According to your submissions, the submitted merchandise is
an insert used to cover the open work areas of duvet embroidery
so that a comforter or blanket cannot be seen. It is
manufactured of 100 percent cotton woven fabric with all the
edges turned and hemmed. The imported merchandise will measure
86 inches by 86 inches, 68 inches by 86 inches, and 86 inches by
104 inches. After importation it will be loosely inserted into
duvet covers and permanently attached.
ISSUE:
Whether the merchandise at issue is classifiable as sheets
within 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. Included within this heading are sheets. The
submitted merchandise is made of the cotton woven fabric typical
of that used for sheets. In addition, it has the dimensions,
color, design, and appearance typical of many sheets. We
believe that the submitted sample is indistinguishable from a
sheet. Although the merchandise at issue may be used as parts of
duvet covers after importation, at the time of importation this
merchandise is best described as sheets. Therefore this
merchandise is classifiable as sheets within Heading 6302.
HOLDING:
The submitted merchandise is classified under subheading
6302.31.2040, HTSUSA, which provides for bed linen, table linen,
toilet linen and kitchen linen, other bed linen, of cotton,
other, sheets, not napped. The rate of duty is 7.6 percent ad
valorem, and the textile category is 361.
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.
Sincerely,
John Durant, Director
Commercial Rulings Division
Source: rulings.cbp.gov — ruling 089221, retrieved 2026-10-12T05:21:35Z, republished verbatim. This digest is informational; only CBP issues binding rulings.