The tariff classification of pillowcases from China

N081190 November 4, 2009 CLA-2-63:RR:NC:N3:349 CATEGORY: Classification TARIFF NO.: 6302.31.9010; 6302.31.5010 Ms. Kalle E. Simpson Jiangsu Royal Home USA, Inc. 1327 Wood Branch Drive, Suite X Charlotte, NC 28273 RE: The tariff classification of pillowcases from China Dear Ms. Simpson: In your letter dated October 19, 2009 you requested a classification ruling. The submitted samples, identified as Samples A, B and C, are pillowcases. All of the pillowcases are made from 100 percent cotton woven damask stripe fabric. The fabric is not printed or napped. Sample A has a 4-inch wide satin woven fabric cuff or banded hem that is held in place with a single needle stitch. Sample B features a 4-inch wide satin woven fabric cuff or banded hem that is held with a single needle stitch. The edges of the hem are folded multiple times, referred to as Z-hem, creating the appearance of piping. Sample C contains a 4 inch wide banded or cuffed hem held with a single needle stitch. A decorative stitch referred to as a hemstitch also known as picot stitch is sewn along the finished hem. This decorative stitch is considered to be embroidery. The applicable subheading for Samples A and B 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. The applicable subheading for Sample C will be 6302.31.5010, HTSUS which provides bed linen, table linen, toilet linen and kitchen linen: other bed linen: of cotton: containing any embroidery, lace, braid, edging, trimming, piping or applique 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