The tariff classification of a pillowcase from China.

NY M84174 June 22, 2006 CLA-2-63:RR:NC:TA:349 M84174 CATEGORY: Classification TARIFF NO.: 6302.31.5010 Erin Giang E & E Co. Ltd. 45875 Northport Loop East Freemont, CA 94538 RE: The tariff classification of a pillowcase from China. Dear Ms. Giang: In your letter dated June 9, 2006 you requested a classification ruling. The submitted sample is a pillowcase. The pillowcase is made from 100 percent cotton woven fabric. The fabric is not printed or napped. The fabric is folded and sewn creating a 4-inch wide top hem. A decorative hemstitch, sometimes known as a picot stitch, is sewn along the finished hem. Two additional rows of this decorative stitch are sewn in the body of the pillowcase. The decorative stitches are considered embroidery. You indicate in your letter that the pillowcase will be imported in standard, queen and king sizes with two pillowcases in a package. The applicable subheading for the pillowcase will be 6302.31.5010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for bed linen, table linen, toilet linen and kitchen linen: other bed linen: of cotton: containing any embroidery, lace, braid, edging, trimming, piping or applique work: not napped… pillowcases, other than bolster cases. The duty rate will be 20.9 percent ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. The pillowcase falls within textile category designation 360. Quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information as to whether quota and visa requirements apply to this merchandise, we suggest that you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” available at our web site at www.cbp.gov. In addition, you will find current information on textile import quotas, textile safeguard actions and related issues at the web site of the Office of Textiles and Apparel, at otexa.ita.doc.gov. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist John Hansen at 646-733-3043. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division