The tariff classification of pillowcase from Sri-Lanka.

NY K83879 March 18, 2004 CLA-2-63:RR:NC:TA:349 K83879 CATEGORY: Classification TARIFF NO.: 6302.31.5010; 6302.31.9010 Mr. David Newton Shan Shoe Company P.O. Box 546 Paso Robles, CA 93447 RE: The tariff classification of pillowcase from Sri-Lanka. Dear Mr. Newton: In your letter dated February 29, 2004 you requested a classification ruling. The instant sample is a pillowcase. The pillowcase is made from 100 percent cotton woven fabric. The pillowcase measures approximately 18.5 x 26 inches. The pillowcase is sewn along four sides. One end of the pillow has a side closure with an overlapping flap. The front panel of the pillowcase is embroidered and contains eyelet trimming. You state that the pillowcase may also be imported containing silk-screened logos rather than embroidery. The applicable subheading for the submitted pillowcase will be 6302.31.5010, 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… pillowcases, other than bolster cases. The duty rate will be 20.9 percent ad valorem. If the pillowcase is silk screened and does not contain any embroidery or trimming the applicable subheading for the pillowcase will be 6302.31.9010, HTS, 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 duty rate will be 6.7 percent ad valorem. The pillowcase falls within textile category designation 360. Based upon international textile trade agreements products of Sri-Lanka 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