The tariff classification of a pillowcase from China

N168880 June 21, 2011 CLA-2-63:OT:RR:NC:N3:349 CATEGORY: Classification TARIFF NO.: 6302.31.9010 Mr. Raj Budhrani CHF Industries Inc. One Park Ave. 9th Floor New York, NY 10016 RE: The tariff classification of a pillowcase from China Dear Mr. Budhrani: In your letter dated June 1, 2011 you requested a tariff classification ruling. The submitted sample is a pillowcase. The pillowcase is made from 100 percent cotton woven fabric. The fabric is not napped or printed. The open end of the pillowcase is finished with a one inch wide cuffed or banded hem in a contrasting color. It is attached with a row of single needle stitching. The applicable subheading for the 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. 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