The tariff classification of a pillowcase, flat sheet and duvet cover from Italy

N009126 April 20, 2007 CLA-2-63:RR:NC:TA:349 CATEGORY: Classification TARIFF NO.: 6302.31.9010; 6302.31.9020; 6302.31.9050 Ms. Swapna Venkateswaran Williams-Sonoma, Inc. 151 Union Street Ice House One, 7th Floor San Francisco, CA 94111 RE: The tariff classification of a pillowcase, flat sheet and duvet cover from Italy Dear Ms. Venkateswaran: In your letter dated March 22, 2007 you requested a classification ruling. The submitted sample is a pillowcase (WH Scallop SKU Number 9217191). You will also import a flat sheet (WH Scallop Flat Sheet SKU Number 9213646) and a duvet cover (WH Scallop Duvet Cover SKU 9216797). All of the items will be made from 100 percent cotton woven fabric. The fabric is not printed or napped. The top edge of the flat sheet and the duvet cover will have the same edge finish as the submitted pillowcase. The open end of the pillowcase is cut to form a shallow scalloped effect. The edge of the shallow scallop is finished with a strip of fabric binding or capping. This binding or capping is not considered edging or trimming.             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 linen: of cotton: other: not napped... pillowcases, other than bolster cases. The duty rate will be 6.7 percent ad valorem. The applicable subheading for the flat and fitted sheets will be 6302.31.9020, HTSUS, which provides for bed linen, table linen, toilet linen and kitchen linen: other bed linen: of cotton: other: not napped… sheets. The duty rate will be 6.7 percent ad valorem. The applicable subheading for the duvet cover will be 6302.31.9050, HTSUS, which provides for bed linen, table linen, toilet linen and kitchen linen: other bed linen: of cotton: other: not napped… other. 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/. 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