The tariff classification of a pillowcase from India

N283852 March 21, 2017 CLA-2-63:OT:RR:NC:N3:349 CATEGORY: Classification TARIFF NO.: 6302.32.2020 Mr. Phillip Aguiar American Shipping Company Inc. 250 Moonachie Road, 5th Floor Moonachie, NJ 07074 RE: The tariff classification of a pillowcase from India Dear Mr. Aguiar: In your letter dated February 22, 2017 you requested a tariff classification ruling on behalf of Welspun USA. Your letter was accompanied by a sample. The submitted sample will be returned to you, as requested. The submitted sample, Article # HIHX-PLO-QPWC-01, is a 20 x 30 inch queen sized pillowcase. The pillowcase is made from 52 percent polyester and 48 percent modal woven fabric. The fabric is neither printed nor napped. The pillowcase is folded at one end with an opening at the other and is sewn on the sides. The open end of the pillowcase features a European side closure with a 3-inch wide hem on the front side. A small woven fabric label, approximately 7/16 x 12/16 of an inch, indicating the word “Soft,” is sewn into the side of the pillowcase just inside the front hem.   The label is visible on the outside of the pillowcase. The small label is not considered to be embroidery, lace, braid, edging, trimming, piping or appliqué work. You have indicated that another version of the label will indicate the word “Firm.” The pillowcase will also be available under Article # HIHX-PLO-KGPC-01 (king size “Soft”), Article # HIHX-PLO-KGPC-02 (king size “Firm”), and Article # HIHX-PLO-QPWC-02 (queen size “Firm”). The applicable subheading for the pillowcase will be 6302.32.2020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Bed linen, table linen, toilet linen and kitchen linen: Other bed linen: Of man-made fibers: Other: Pillowcases, other than bolster cases: Not napped.” The rate of duty will be 11.4 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 the World Wide Web at https://hts.usitc.gov/current. 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 Kim Wachtel at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division