The tariff classification of a flat sheet and pillowcases from China

N147155 February 25, 2011 CLA-2-63:RR:NC:N3:349 CATEGORY: Classification TARIFF NO.: 6302.31.5020; 6302.31.5010 Mr. Raj Budhrani CHF Industries, Inc. One Park Ave. 9th Floor New York, NY 10016 RE: The tariff classification of a flat sheet and pillowcases from China Dear Mr. Budhrani: In your letter dated February 9, 2011 you requested a classification ruling. The submitted samples are a flat sheet and pillowcase. Both items are made from 100 percent cotton woven fabric. The fabric is not printed or napped. The open end of the flat sheet has a 4-inch wide banded or cuffed hem. A strip of piping cord has been inserted in the seam. The pillowcase features an overlapping flap closure on the back. It contains a piping cord inserted in the edge seam. The applicable subheading for the flat sheet will be 6302.31.5020, 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… sheets. The duty rate will be 20.9 percent ad valorem. The applicable subheading for the pillowcase will be 6302.31.5010, 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