The tariff classification of a pillowcase from India

NY M80427 February 24, 2006 CLA-2-63:RR:NC:TA:349 M80427 CATEGORY: Classification TARIFF NO.: 6302.31.5010 Ms. Khem Lall Macy’s Merchandising Group 11 Penn Plaza, 8th Floor New York, NY 10001 RE: The tariff classification of a pillowcase from India Dear Ms. Lall: In your letter dated February 13, 2006 you requested a classification ruling. You submitted a sample of a pillowcase referred to as Style # 1001412514. It is made from a 100 percent cotton woven fabric that is not printed or napped. The pillowcase is folded and sewn on two sides. The open end is folded to form an approximately 4-inch wide hem. The hem is held in place and finished by a single row of stitching. Immediately next to the finished hem a decorative row of stitching, which you refer to as “hemstitch,” has been added. A second row of this stitching, which is also known as picot stitching, is approximately one inch from and parallel to the first row. Both rows of stitching are considered embroidery. The applicable subheading for the pillowcase will be 6302.31.5010, 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: containing any embroidery, lace, braid, edging, trimming, piping or appliqué work: not napped… pillowcases, other than bolster cases. The duty rate will be 20.9 percent ad valorem. 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 on World Wide Web at http://www.usitc.gov/tata/hts/. The pillowcase falls within textile category designation 360. Quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information as to whether quota and visa requirements apply to this merchandise, we suggest that you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” available at our web site at www.cbp.gov. In addition, you will find current information on textile import quotas, textile safeguard actions and related issues at the web site of the Office of Textiles and Apparel, at otexa.ita.doc.gov. 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