The tariff classification of a pillowcase from China

N057947 May 12, 2009 CLA-2-63:RR:NC:N3:349 CATEGORY: Classification TARIFF NO.: 6302.31.9010 Ms. Cinny Lee E & E Co., Ltd. 45675 Northport Loop East Fremont, CA 94538 RE: The tariff classification of a pillowcase from China Dear Ms. Lee: In your letter dated April 16, 2009 you requested a classification ruling. The submitted sample is a pillowcase. The pillowcase is made from 100 percent cotton woven fabric. The fabric is not printed or napped. The pillowcase has a 4-inch wide banded or cuffed hem. The face side of the cuff is pieced together with a two inch strip of contrasting color fabric. The contrasting color fabric is not considered to be edging, trimming 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 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