The tariff classification of a pillowcase from China

N083155 November 12, 2009 CLA-2-63:RR:NC:N3:349 CATEGORY: Classification TARIFF NO.: 6302.31.9010; 6302.32.2020 Ms. Lucy Hu Future Textiles Inc. 182 Ridge Rd, Suite H Dayton, NJ 08810 RE: The tariff classification of a pillowcase from China Dear Ms. Hu: In your letter dated November 4, 2009 you requested a classification ruling. The submitted sample is a pillowcase. The pillowcase is made from 100 percent cotton woven sateen stripe fabric. It may also be made from 100 percent polyester woven sateen stripe fabric. The fabric is not printed or napped. The open end of the pillowcase has a 4-inch wide self hem that is held with a single needle stitch. The hem also has three rows of sewn down pleats or tucks. This hem treatment does not contain any embroidery, edging or trimming. The applicable subheading for the pillowcase if made from cotton fabric 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 the pillowcase if made from polyester fabric will be 6302.32.2020, HTSUS, which provides for bed linen, table linen, toilet linen and kitchen linen: other bed linen: of man-made fibers: other… pillowcases, other than bolster cases: not napped. The rate of duty will be 11.4 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