6302.31.30.40 - Pillowcovers (369) 🖩
Details
| Field | Value |
|---|---|
| Unit of Quantity | No., kg |
| General Rate of Duty (Column 1 - General) | 11.9% |
| Special Rate of Duty (Column 1 - Special) | Free (AU,BH, CL,CO,IL,JO,KR, MA,OM,P, PA,PE,S,SG)
AU
🇦🇺
BH
🇧ðŸ‡
CL
🇨🇱
CO
🇨🇴
IL
🇮🇱
JO
🇯🇴
KR
🇰🇷
MA
🇲🇦
OM
🇴🇲
P
🇨🇷
🇩🇴
🇸🇻
🇬🇹
ðŸ‡ðŸ‡³
🇳🇮
PA
🇵🇦
PE
🇵🇪
S
🇨🇦
🇲🇽
SG
🇸🇬
|
| Column 2 Rate of Duty | 90% |
| Quota Quantity | N/A |
| Additional Duties | N/A |
Overview
This classification, 6302.31.30.40, specifically covers pillowcovers made of cotton that contain embroidery, lace, braid, edging, trimming, piping, or applique work, and which are napped. The term "napped" refers to textiles that have been brushed to create a soft, fuzzy surface. This category is distinct from other pillowcases (6302.31.30.10) which may not possess the decorative embellishments or napped finish, and from sheets (6302.31.30.20) and bolster cases (6302.31.30.30), which are different types of bedding articles.
The "Other" category at 6302.31.30.50 serves as a residual classification for pillowcovers meeting the general criteria of this heading but not specifically falling under the "napped" designation. Since this node is a leaf node within the HTS structure, there are no further subdivisions. Classification at this level is determined by the specific presence of decorative features and the napped finish of the cotton pillowcover.