The tariff classification of pillowcases from China

NY M84381 June 29, 2006 CLA-2-63:RR:NC:TA:349 M84381 CATEGORY: Classification TARIFF NO.: 6302.31.5010 Yvonne M. Whitley The Millwork Trading Co., Ltd. 1372 Broadway, 2nd Floor New York, NY 10018 RE: The tariff classification of pillowcases from China Dear Ms. Whitley: In your letter dated June 15, 2006 you requested a classification ruling on behalf of Royal Velvet and Cannon. You submitted samples of two pillowcases, styles CN800 and RV350. The pillowcases are made from 100 percent cotton woven fabric. The fabric is not printed or napped. The pillowcases are folded and sewn along two sides leaving an opening at one end. The fabric at the open end of pillowcase style CN800 is folded and sewn forming a 4-inch wide hem that is sewn with a single stitch. A decorative stitch, referred to as hemstitch and also known as a picot stitch, is sewn next to the finished hem. This stitching is considered embroidery. The open end on style RV350 is finished with a 4-inch wide cuff or banded hem. The cuff features 2 rows of decorative satin stitching, referred to as barrato stitching. The barrato stitching is considered embroidery. The applicable subheading styles CN800 and RV350 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 appliqué 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 pillowcases fall 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