The tariff classification of a flat sheet and pillowcase from China

N147355 March 4, 2011 CLA-2-63:OT:RR:NC:TA:349 CATEGORY: Classification TARIFF NO.: 6302.31.5020; 6302.31.5010 Mr. Raj Budhrani CHF Industries, Inc. One Park Ave., 9th Floor New York, NY 10016 RE: The tariff classification of a flat sheet and pillowcase from China Dear Mr. Budhrani: In your letter dated February 9, 2011 you requested a tariff classification ruling. You submitted samples of a flat sheet and a pillowcase. The flat sheet and pillowcase are made from 100 percent cotton woven fabric. The fabric is not napped or printed. The top hem of the flat sheet has a 4-inch wide self hem held in place with a row of single needle stitching. A one inch wide strip of a contrasting color fabric is sewn over the completed hem. The opening on the pillowcase has an interior overlapping flap. The hem on the face side of the pillowcase is made in the same manner as the flat sheet. In your letter you state that the contrast band “is sewn in between the body and the hem” and that “this band is further folded on each side to create a banded effect by use of an S-Hem.” The band is not sewn in between the body and hem and there is no S-Hem. Construction of the hem is as described above. The applicable subheading for the flat sheet will be 6302.31.5020, 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… sheets. The duty rate will be 20.9 percent ad valorem. The applicable subheading for the pillowcases 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/. 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