The tariff classification of a pillowcase from Pakistan

N062239 June 9, 2009 CLA-2-63:RR:NC:N3:349 CATEGORY: Classification TARIFF NO.: 6302.31.5010 Mr. Jeffrey J. Walton Sears Holding Corp. 3333 Beverly Road A3-369B Hoffman Estate, IL 60179 RE: The tariff classification of a pillowcase from Pakistan Dear Mr. Walton: In your letter dated May 20, 2009 you requested a classification ruling. The submitted sample is a pillowcase referred to as item HL09400HEM. The pillowcase is made from 100 percent cotton woven damask stripe fabric. The fabric is not printed or napped. The open end of the pillowcase features a 4-inch wide self hem held with a row of single needle stitching. A row of decorative stitching sometimes referred to as hemstitching or picot stitching is sewn along the finished hem. The decorative stitch is considered embroidery. You suggest that the pillowcase falls within subheading 6302.31.9010, HTSUS, as not containing any ornamentation. However, as described above the instant pillowcase contains embroidery. 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