The tariff classification of a pillowcase from Pakistan.

NY L80427 November 16, 2004 CLA-2-63:RR:NC:TA:349 L80427 CATEGORY: Classification TARIFF NO.: 6302.31.5010 Ms. Beth Lingle The Hipage Company, Inc. P.O. Box 62199 Charleston, SC 29419 RE: The tariff classification of a pillowcase from Pakistan. Dear Ms. Lingle: In your letter dated October 27, 2004 you requested a classification ruling on behalf of Divatex Home Fashions. You submitted a sample of a pillowcase. The item is made from 100 percent cotton woven sateen fabric. The pillowcase is finished on three sides with a slit opening on the fourth. The open end of the pillowcase features a 5-1/4 inch wide banded hem. A strip of fabric piping has been inserted in the seam of the hem. The applicable subheading for the 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. The pillowcase falls within textile category designation 360. Based upon international textile trade agreements products of Pakistan 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