The tariff classification of pillowcases and flat sheets from China

NY M84230 June 29, 2006 CLA-2-63:RR:NC:TA:349 M84230 CATEGORY: Classification TARIFF NO.: 6302.31.5010; 6302.31.5020 Ms. Yvonne M. Whitley The Millwork Trading Co., Ltd. 1372 Broadway, 2nd Floor New York, NY 10018 RE: The tariff classification of pillowcases and flat sheets from China Dear Ms. Whitley: In your letter dated June 5, 2006 you requested a classification ruling. You submitted a sample of a pillowcase, style # BKVK1000. The pillowcase is made from 100 percent cotton woven fabric. The fabric is not printed or napped. The pillowcase is folded and sewn along two sides leaving an opening at one end. The fabric at the open end of the pillowcase is folded and sewn to form a 4-inch wide hem. Two rows of double stitching are sewn parallel to the seam that forms the hem. Each row of double stitching holds a yarn on the reverse side of the hem. This decorative double stitching gathers the fabric and creates a raised effect that enhances the appearance of the pillowcase. This stitching, which will also appear on the top hem of a flat sheet, will be 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. The applicable subheading for the flat sheet will be 6302.31.5020, 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… sheets. 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 and the flat sheet 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