The tariff classification of pillowcases from China

N003805 December 20, 2006 CLA-2-63:RR:NC:N3:349 CATEGORY: Classification TARIFF NO.: 6302.31.5010; 6302.31.9010 Erin Giang E & E Co. Ltd. 45875 Northport Loop East Fremont, CA 94538 RE: The tariff classification of pillowcases from China Dear Ms. Giang: In your letter dated November 16, 2006 you requested a classification ruling. The submitted samples, identified as Samples B, C and D, are pillowcases. All of the pillowcases are made from 100 percent cotton woven fabric. The fabric is not printed or napped. The open end of Sample B has a 4-inch wide hem that is finished with a single stitch. A decorative satin stitch has been added over the finished hem. The satin stitch is considered to be embroidery. The open end of Sample C features a 6-inch wide banded or cuffed hem that contains two strips of corded piping inserted in the seam. The open end of Sample D is finished with a 5.5 inch wide cuffed or banded hem. Two cords are sewn inside the hem creating a raised effect on the outer surface of the hem. This pillowcase does not contain any embroidery, lace, braid, edging, trimming, piping or appliqué work. The applicable subheading for Samples B and C 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 Sample D will be 6302.31.9010, HTSUS, 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. 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/. All of the pillowcases fall within textile category 360. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries. The textile category number above applies to merchandise produced in non-WTO member-countries. Quota and visa requirements are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information on quota and visa requirements applicable to this merchandise, we suggest you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” which is available on our web site at www.cbp.gov. For current information regarding possible textile safeguard actions on goods from China and related issues, we refer you to the web site of the Office of Textiles and Apparel of the Department of Commerce 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