The tariff classification of two pillowcases from India

N052215 February 24, 2009 CLA-2-63:RR:NC:N3:349 CATEGORY: Classification TARIFF NO.: 6302.31.9010 Ms. Barbara Y. Wierbicki Tompkins & Davidson, LLP 5 Hanover Square, 15th Floor New York, NY 10004 RE: The tariff classification of two pillowcases from India Dear Ms. Wierbicki: In your letter dated February 18, 2009 you requested a classification ruling on behalf of Divatex Home Fashions, Inc. The submitted samples, Style name Hotel Color Black, are pillowcases. The pillowcases are made from a 100 percent cotton sateen woven fabric. The fabric is not printed or napped. The open end of the standard size pillowcases has a 5-inch wide faced hem. The facing is made up from 3 or 5 strips of contrasting color fabrics that have been sewn together. The pillowcases do not contain any embroidery, lace, braid, edging, trimming, piping or appliqué work. The applicable subheading for both pillowcases 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. 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