The tariff classification of a pillowcase from China

N112301 July 9, 2010 CLA-2-63:RR:NC:N3:349 CATEGORY: Classification TARIFF NO.: 6302.31.9010 Ms. Tania Balog Ranko Balog Co. P.O. Box 92916 Los Angeles, CA 90009-2916 RE: The tariff classification of a pillowcase from China Dear Ms. Balog: In your letter dated June 18, 2010 you requested a classification ruling on behalf of Season Spirit Inc. The submitted is a pillowcase. The pillowcase is made from a 60 percent lyocell and 40 percent polyester woven fabric. The fabric is not napped or printed. The open end features a 3-inch wide self hem held by a row of single needle stitching. The fabric is jacquard woven with horizontal and vertical stripes creating a basket weave effect. The applicable subheading for the pillowcase 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/. 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