The tariff classification of a pillowcase from China

N330714 February 24, 2023 CLA-2-63:OT:RR:NC:N3:349 CATEGORY: Classification TARIFF NO.: 6302.31.9010; 9903.88.15 Ms. Margaret Polito Margaret Polito, Atty at Law 3401 SE Court Drive Stuart, FL 34997 RE: The tariff classification of a pillowcase from China Dear Ms. Polito: In your letter dated February 3, 2023, you requested a tariff classification ruling on behalf of your client, Pac-Fung Feather Company, Ltd.  A sample was submitted with your request.  The sample will be retained for training purposes. The pillowcase is made from 100 percent cotton woven fabric.  The fabric is neither printed nor napped.  The pillowcase is formed by folding the fabric, sewing along two adjacent sides, and leaving one side open.  A 4¼-inch wide self-fabric single-layer extension with a scalloped edge is sewn around the open end of the pillowcase using a French seam.  The raw scalloped edge is finished with a satin stitch to keep the fabric from unraveling and is not considered to be embroidery.  The pillowcase does not contain any embroidery, lace, braid, edging, trimming, piping, or applique work. 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 rate of duty will be 6.7 percent ad valorem. Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 6302.31.9010, HTSUS, unless specifically excluded, are subject to an additional 7.5 percent ad valorem rate of duty.  At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.15, in addition to subheading 6302.31.9010, HTSUS, listed above. The HTSUS is subject to periodic amendment, so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading.  For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, including information on exclusions and their effective dates, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china, respectively. 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 at https://hts.usitc.gov/current. This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Kim Wachtel at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division