The tariff classification of a pillowcases from China

N091037 January 22, 2010 CLA-2-63:RR:NC:N3:349 CATEGORY: Classification TARIFF NO.: 6302.31.5010 Ms. Kalle Simpson Jiangsu Royal Home 1327 Wood Branch Drive, Suite X Charlotte, NC 28273 RE: The tariff classification of a pillowcases from China Dear Ms. Simpson: In your letter dated January 11, 2010 you requested a classification ruling. The submitted samples, labeled Sample A and B, are pillowcases. Both pillowcases are made from 100 percent cotton damask stripe woven fabric. The fabric is not printed or napped . Sample A has a European side closure. The 5-inch wide self hem on the face side features a decorative zigzag satin stitch referred to as a barrato stitch. This stitch is sewn over a pre-stitched hem and is considered to be embroidery. Sample B features a 5-inch wide self hem. The hem is finished in the same manner as Sample A. The applicable subheading for the pillowcases 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