The tariff classification of pillowcases from China

N118420 August 20, 2010 CLA-2-63:RR:NC:N3:349 CATEGORY: Classification TARIFF NO.: 6302.31.5010 Ms. Carey Ng Taylor Home Fashions Ltd. 7/F., Po Shau Center 115 How Ming Street Kwun Tong, Kowloon, Hong Kong RE: The tariff classification of pillowcases from China Dear Ms. Ng: In your letter dated August 5, 2010 you requested a classification ruling. The submitted samples, identified Style no. Suite Paisley (Sample A) and Style no. BHG Pillowcase (Sample B), are pillowcases. Sample A is made from 100 percent cotton jacquard woven fabric. It features a paisley design. The fabric is not printed or napped. The open end of the pillowcase has a 6-inch wide cuffed hem. A strip of embroidered fabric (eyelet embroidery creating a ladder pattern) is inserted between the body of the pillowcase and the cuffed hem. Sample B is made from 60 percent cotton and 40 percent polyester woven fabric. The fabric is not printed or napped. The open end features a 4-inch wide self hem held in place by a row of single needle stitching. Decorative stitching referred to as fagotting is sewn over the finished hem. This decorative stitching has also been referred to as hemstitching or picot stitching. It is considered embroidery. In your letter you suggest classification under 6302.31.9010, HTSUS, which provides for pillowcases that do not contain decorative features. As noted above Sample A contains strip of fabric used to hold the sections together, but the embroidery on the strip is purely decorative. The decorative stitching on Sample B is sewn over a finished hem and is considered embroidery. 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