The tariff classification of a pillowcase from India

N004636 January 16, 2007 CLA-2-63:RR:NC:TA:349 CATEGORY: Classification TARIFF NO.: 6302.31.9010 Yvonne M. Whitley The Millwork Trading Co., Ltd. 1359 Broadway 21st Floor New York, NY 10018 RE: The tariff classification of a pillowcase from India Dear Ms. Whitley: In your letter dated December 15, 2006 you requested a classification ruling. The submitted sample is a standard sized pillowcase. The pillowcase will be made from 100 percent cotton woven fabric. The fabric is not printed or napped. It is folded and sewn along two sides. The open end of the pillowcase features a 5 centimeter wide banded hem on the face side with 3 rows of pin tucks. The back features a plain turned hem. The hem treatment used on the pillowcase is not considered to be embroidery, lace, braid, edging, trimming, piping or appliqué work. The applicable subheading for the pillowcase will be 6302.31.9010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for bed linen, table linen, toilet linen and kitchen linen: other bed line: 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/. The pillowcase falls 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 With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries.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