The tariff classification of pillowcases from China

N022576 February 6, 2008 CLA-2-63:OT:RR:NC:N3:349 CATEGORY: Classification TARIFF NO.: 6302.31.9010 Margaret R. Polito Neville Peterson LLP 17 State Street – 19th Floor New York, NY 10004 RE: The tariff classification of pillowcases from China Dear Ms. Polito: In your letter dated January 25, 2008 you requested a classification ruling on behalf of Pac Fung Feather Co., Ltd. The submitted samples are two different style pillowcases (Pillowcase A and Pillowcase B). The pillowcases are made from 100 percent cotton woven fabric. The fabric is not printed or napped. The open end of Pillowcase A features a 4-inch wide self hem with a decorative zigzag satin stitch. The satin stitch is the only stitch holding the hem. A strip of non-woven fabric or tape which guides the stitch ends up enclosed in the stitch on the reverse side. The open end of Pillowcase B has a 4-inch wide self-hem. The hem contains a decorative stitch sometimes referred to as a "hemstitching" or "picot stitch." The "hemstitching" or "picot stitch" is the only stitch holding the hem. Headquarters Ruling Letter (HQ) 955576, dated June 1, 1994, noted that if the decorative stitching was required to complete the hem, it was functional and therefore did not constitute embroidery. In this case the decorative stitching on Pillowcase A and Pillowcase B are not considered embroidery. The applicable subheading for Pillowcase A and Pillowcase B will be 6302.31.9010, 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: other: not napped… pillowcases, other than bolster cases. The duty rate will be 6.7 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 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 With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries.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