The tariff classification of pillowcases from India

N244704 August 20, 2013 CLA-2-63:OT:RR:NC:N3:349 CATEGORY: Classification TARIFF NO.: 6302.31.5010 Ms. Antoinette McKnight The America Companies 250 Moonachie Rd., 5th Floor Moonachie, NJ 07074 RE: The tariff classification of pillowcases from India Dear Ms. McKnight: In your letter dated July 31, 2013 you requested a tariff classification ruling on behalf of Welspun USA Inc. The samples, identified as Item # QH3661450R2LFP, are pillowcases. They are made from 100 percent cotton woven fabric. The fabric is not printed and not napped. One end of the pillowcases has an opening with a 4-inch wide self-hem. Across the hem are 12 rows of parallel stitching. The stitches appear to be a version of a backstitch. 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 applique 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, Myles B. Harmon Acting Director National Commodity Specialist Division