6302.31.50.10 - Pillowcases, other than bolster cases (360)
Details
| Field | Value |
|---|---|
| Unit of Quantity | No., kg |
| General Rate of Duty | 20.9% |
| Special Rate of Duty | 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 HTS category, 6302.31.50.10, specifically classifies pillowcases that are not bolster cases. These are typically square or rectangular fabric coverings designed to enclose a pillow, providing protection and aesthetic appeal. The defining characteristic for inclusion here is that the textile articles must be made predominantly of cotton and, crucially, must contain any embroidery, lace, braid, edging, trimming, piping, or applique work. Furthermore, these pillowcases must not be napped, meaning they do not have a raised fuzzy surface typically found on items like flannel.
It is important to distinguish this classification from its siblings. While all fall under "Other bed linen, of cotton, containing any embroidery, lace, braid, edging, trimming, piping or applique work, not napped," this category is exclusively for pillowcases. For instance, 6302.31.50.20 covers sheets, 6302.31.50.30 is for bolster cases (longer, cylindrical pillow coverings), and 6302.31.50.40 is designated for pillowcovers, which might encompass a broader range of pillow enclosures beyond typical pillowcases.
As this is a leaf node within the HTS structure, there are no further subcategories to detail. Therefore, the classification hinges entirely on the precise fulfillment of all preceding criteria: being a cotton bed linen item, featuring decorative embellishments, not being napped, and specifically functioning as a pillowcase rather than a bolster case or other types of pillow coverings.