The tariff classification of a pillowcase from China

N093136 February 19, 2010 CLA-2-63:RR:NC:N3:349 CATEGORY: Classification TARIFF NO.: 6302.31.5010 Ms. Carey Ng Taylor Home Fashions Ltd 115 How Ming Street Po Shau Center, 7/F Kwun Tong, Kowloon, Hong Kong RE: The tariff classification of a pillowcase from China Dear Ms. Ng: In your letter dated June 29, 2010 you requested a classification ruling. The submitted sample is identified as Style no. FA10KJSM4077TSS (“Pillowcase With Pintucks”). The pillowcase is made from 100 percent cotton woven fabric. The fabric is not printed or napped. The open end of the pillowcase features a 4-inch wide banded or cuffed hem. A multiple folded strip of fabric is inserted in the seam between the cuff and the body of the pillowcase. The folding creates the appearance of two strips of fabric. This is the part referred to as “with pintucks” however it is considered to be piping. 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