◆classifyanything

HTS tariff line · chapter 63

6302.31.30

Containing any embroidery, lace, braid, edging, trimming, piping or applique work: napped

Analysis

HTS 6302.31.30 covers containing any embroidery, lace, braid, edging, trimming, piping or applique work: napped under heading 6302 (bed linen, table linen, toilet linen and kitchen linen). US Customs collects import statistics for it under 5 ten-digit suffixes, reported in number of items and kilograms.

Within this group the rate runs from 3.8% to 20.9%. Compared with 6302.31.50 (containing any embroidery, lace, braid, edging, trimming, piping or…), which pays 20.9%, a misclassification either way moves the duty by 9 percentage points.

Goods that qualify under the Australia FTA, the Bahrain FTA, the Chile FTA, the Colombia TPA, the Israel FTA, and 9 others can enter duty-free instead of paying 11.9%. It is also eligible under GSP, the developing-country programme, which Congress has to renew; check whether GSP is in force on the entry date.

The general duty rate is 11.9% of the customs value, which is among the highest the rates in chapter 63 (92nd percentile of 98 lines with an ad valorem rate). On a shipment valued at $10,000 that is $1,190 in duty before any Chapter 99 additions or preference claims.

The column 2 rate, for countries without normal trade relations, is 90%, 7.6 times the general rate.

Statistical suffixes

CodeDescriptionUnitsNAICS
6302.31.30.10Pillowcases, other than bolster cases (360)No., kg314120
6302.31.30.20Sheets (361)No., kg314120
6302.31.30.30Bolster cases (360)No., kg314120
6302.31.30.40Pillowcovers (369)No., kg314120
6302.31.30.50Other (362)No., kg314120

Neighbouring lines

LineDescriptionGeneral rate
6302.31.50Containing any embroidery, lace, braid, edging, trimming, piping or applique work: not napped20.9%
6302.31.70Other: napped3.8%
6302.31.90Other: not napped6.7%