The tariff classification of a pillowcase from China.

NY M86025 September 15, 2006 CLA-2-63:RR:NC:N3:349 M86025 CATEGORY: Classification TARIFF NO.: 6302.31.5010 Erin Giang E & E Co. Ltd. 45875 Northport Loop East Fremont, CA 94538 RE: The tariff classification of a pillowcase from China. Dear Ms. Giang: In your letter dated August 23, 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 pillowcase is folded and sewn along two sides leaving an opening at one end. The fabric at the open end of the pillowcase is sewn to form a 4-inch wide faced hem. The facing fabric of the hem contains pin tucks forming a diamond or lattice pattern. This diamond or lattice pattern is considered embroidery. 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 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 pillowcase falls within textile category 360. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries. The textile category number above applies to merchandise produced in non-WTO member-countries. Quota and visa requirements are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information on quota and visa requirements applicable to this merchandise, we suggest you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” which is available on our web site at www.cbp.gov. For current information regarding possible textile safeguard actions on goods from China and related issues, we refer you to the web site of the Office of Textiles and Apparel of the Department of Commerce 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