The tariff classification of a pillowcase from China.

NY K84256 March 29, 2004 CLA-2-63:RR:NC:TA:349 K84256 CATEGORY: Classification TARIFF NO.: 6302.31.5010 Ms. Lesa R. Hubbard JC Penney Purchasing Corporation P.O. Box 1001 Dallas, TX 75031-0001 RE: The tariff classification of a pillowcase from China. Dear Ms. Hubbard: In your letter dated March 9, 2004 you requested a classification ruling. You submitted a piece of a pillowcase referred to as item #DBPG-001. The item is made from 100 percent cotton woven fabric. The open end of the pillowcase features a 2-3/4 inch folded hem. Two rows of cording have been attached to the hem creating a decorative effect similar to couching. The applicable subheading for item #DBPG-001 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. The pillowcase falls within textile category designation 360. Based upon international textile trade agreements products of China 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