The tariff classification of a pillowcase from India

N060742 June 3, 2009 CLA-2-63:RR:NC:N3:349 CATEGORY: Classification TARIFF NO.: 6302.31.9010 Ms. Rebecca Cheung Macys 11 Penn Plaza New York, NY 10001 RE: The tariff classification of a pillowcase from India Dear Ms. Cheung: In your letter dated May 11, 2009 you requested a classification ruling. The submitted sample, style – Indoccount600, is a portion of the hem of a pillowcase. The pillowcase is made from 100 percent cotton woven fabric. The fabric is not printed or napped. It has a 4-inch self hem folded multiple times and sewn to create a box pleat effect. The pleat effect is held by two rows of straight stitching. This hem treatment does not contain any embroidery, 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. 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