The tariff classification of pillowcases and flat sheets from China or India

N119558 September 7, 2010 CLA-2-63:OT:RR:NC:N3:349 CATEGORY: Classification TARIFF NO.: 6302.31.9010; 6302.31.9020 Ms. Katie Jackson Springs Global US, Inc. P.O. Box 70 Fort Mill, SC 29716 RE: The tariff classification of pillowcases and flat sheets from China or India Dear Ms. Jackson: In your letter dated August 13, 2010 you requested a tariff classification. The submitted samples, identified as style Sample A and Sample B, are two pieces of fabric showing the hem treatments that will be used on flat sheets and pillowcases. The pillowcases and sheets will be made from chief weight cotton woven fabric. The fabric is not printed or napped. Sample A has a 4-inch wide hem that is a type of a faced hem. A strip of fabric facing is added to the back but extends over the top edge and down part of the face side. The face side features 10 sewn down horizontal pleats or tucks. Sample B contains a 4-inch wide self hem. It features 11 rows of narrow sewn down pleats or tucks. The applicable subheading for the Sample A and B pillowcases 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 Samples A and B flat sheets will be 6302.31.9020, HTSUS, which provides for bed linen, table linen, toilet linen: other bed linen: of cotton: other: not napped… sheets. The duty rate will be 6.7 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