The tariff classification of a pillowcase from Pakistan

N019623 November 28, 2007 CLA-2-63:OT:RR:E:NC:TA:349 CATEGORY: Classification TARIFF NO.: 6302.31.5010 Ms. Lea Marie Ford John S. Connor, Inc. 799 Cromwell Park Drive Glen Burnie, MD 21061 RE: The tariff classification of a pillowcase from Pakistan Dear Ms. Ford: In your letter dated November 12, 2007 you requested a classification ruling on behalf of Intralin Corporation. The item is a pillowcase made from a plain woven, not napped, bleached, 55 percent cotton and 45 percent polyester fabric. A sample was not submitted. The pillowcase, which measure 16.5 x 18.5 inches, is used by Delta Airlines to cover pillows provided to passengers during flights. There is a small embroidered logo with the word “Delta” in one corner of the item. You note that the embroidered logo is required by Delta and that it is not meant to embellish or increase value. The logo is considered embroidery for tariff purposes. 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 applique 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 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 With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries. 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