Find product classification and trade information for PILLOWCASE

Okay, let's break down the HS codes and tax implications for your "PILLOWCASE" declarations. Here's a detailed analysis to help you understand the classification and potential costs:

Understanding the HS Codes

Both HS codes fall under Chapter 63: "Linens, table cloths, toilet and kitchen linens". Let's dissect them:

• 63: Chapter – Linens, table cloths, toilet and kitchen linens. This broadly defines the category of your goods.
• 02: Heading – Other bed linen. This narrows it down to specifically bed linen (excluding carpets and rugs).
• 31 & 32: Subheading – This is where the material composition becomes crucial.
  • 6302.31: Of cotton. This means your pillowcases are made primarily of cotton.
  • 6302.32: Of man-made fibers. This means your pillowcases are made primarily of materials like polyester, nylon, acrylic, etc.
• 10: Further subdivision – This specifies details about the pillowcases.
  • 6302.31.30: Containing any embroidery, lace, braid, edging, trimming, piping or applique work: --> Napped
  • 6302.32.10.10: Containing any embroidery, lace, braid, edging, trimming, piping or applique work --> Napped

Detailed Breakdown of Each HS Code & Tax Implications

1. HS Code: 6302.31.30.10 (Cotton Pillowcases with embellishments/napped)

• Description: Cotton pillowcases that have embroidery, lace, braid, edging, trimming, piping, or applique work and are napped (brushed for softness).
• Tax Rate:
  • Basic Duty: 11.9%
  • Additional Duty: 7.5%
  • Post April 2, 2025 Additional Duty: 30%
  • Total Tax: 49.4%

2. HS Code: 6302.32.10.10 (Man-Made Fiber Pillowcases with embellishments/napped)

• Description: Pillowcases made of man-made fibers (like polyester) that have embroidery, lace, braid, edging, trimming, piping, or applique work and are napped.
• Tax Rate:
  • Basic Duty: 14.9%
  • Additional Duty: 0.0%
  • Post April 2, 2025 Additional Duty: 30%
  • Total Tax: 44.9%

Important Considerations & Recommendations:

• Material Composition is Key: The difference in tax rates hinges on whether your pillowcases are primarily cotton or man-made fibers. Double-check the actual material composition of your goods. If a blend, the rule for determining the HS code can be complex (often based on the percentage of each fiber).
• Embellishments: The presence of embroidery, lace, etc., is important for these specific codes. If your pillowcases don't have these features, a different HS code might be more appropriate.
• Napped: The "napped" characteristic (brushed for softness) is also a defining factor.
• Post April 2, 2025 Duties: Be aware of the significant duty increase scheduled for April 2, 2025. Factor this into your cost calculations if your goods will be imported after that date.
• Single Invoice: If you are importing both cotton and man-made fiber pillowcases on the same invoice, you may need to declare them separately with their respective HS codes to ensure accurate duty assessment.
• Country of Origin: Confirm the country of origin for accurate tariff application.
• Valuation: Ensure accurate declaration of the single value.

Disclaimer: I am an AI assistant and this information is for general guidance only. HS code classification can be complex and is ultimately determined by customs authorities. It is always recommended to consult with a licensed customs broker or relevant authority for definitive classification and compliance advice.