The tariff classification of a pillowcase from China

N050722 February 19, 2009 CLA-2-63:RR:E:NC:N3:349 CATEGORY: Classification TARIFF NO.: 6302.31.5010 Ms. Lesa Hanrahan Springs Global 205 North White Street Fort Mill, SC 29715 RE: The tariff classification of a pillowcase from China Dear Ms. Hanrahan: In your letter dated February 3, 2009 you requested a classification ruling. You will be importing a pillowcase. Pictures of the hem treatment used on the pillowcase were included with your request. The pillowcase will be made from chief weight cotton woven fabric. The fabric is not printed or napped. The open end of the pillowcase features a 4-inch wide self hem with two rows of a decorative zigzag stitch referred to as a “barrata” stitch or a “satin” stitch. You indicate that one row of stitching is the stitch that holds the hem. The second row serves no functional purpose and is decorative. 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. 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