The tariff classification of a pillowcase from India.

NY K80235 November 17, 2003 CLA-2-63:RR:NC:TA:349 K80235 CATEGORY: Classification TARIFF NO.: 6302.21.5010 Ms. Rheci Abustan CHF Industries, Inc. One Park Avenue New York, NY 10016 RE: The tariff classification of a pillowcase from India. Dear Ms. Abustan: In your letter dated October 29, 2003 you requested a classification ruling. You submitted two pillowcases. Both pillowcases are made from 100 percent cotton woven fabric. The fabric is printed and not napped. It is folded and sewn along the sides. One end is has a slit opening used to accommodate the insertion of a pillow. The hem at the open end of both pillowcases features a contrasting color overlay that contains embroidery. Both pillowcases measure approximately 20 x 29 inches. The applicable subheading for the pillowcases will be 6302.21.5010, Harmonized Tariff Schedule of the United States (HTS), 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… sheets. The duty rate will be 21.2 percent ad valorem. . The pillowcases fall within textile category designation 360. Based upon international textile trade agreements products of India are subject to quota and the requirement of a visa. The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the Textile Status Report for Absolute Quotas, which is available at our Web site at www.cbp.gov. In addition, the designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected and should also be verified at the time of shipment. 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