The tariff classification of pillowcases from India

N170759 July 12, 2011 CLA-2-63:OT:RR:NC:N3:349 CATEGORY: Classification TARIFF NO.: 6302.31.9010 Ms. Antoinette McKnight American Shipping Company Inc. 250 Moonachie Rd., 5th Floor Moonachie, NJ 07074 RE: The tariff classification of pillowcases from India Dear Ms. McKnight: In your letter dated June 8, 2011 you requested a tariff classification on behalf of Welspun USA Inc. The submitted samples, identified as Style # DOUBLENEEDLEDOUBLEPIPING06116, Style # SINGLENEEDLEDOUBLE PIPING 06117, Style # MOCKATTACHEDHEM061117 and Style # SEPERATEATTACHEDHEM061118. All of the pillowcases are made from 100 percent cotton woven fabric. The fabric is not napped or printed. The open end of Style # DOUBLENEEDLEDOUBLEPIPING06116 has a 4-inch self hem or turned hem. The fabric has been folded multiple times creating two pleats. The pleats and hem are held by double needle stitching. The folding gives the appearance of piping but it is not piping. Style # SINGLENEEDLEDOUBLE PIPING 06117 has a 4-inch wide self hem or turned hem folded multiple times creating the appearance of piping. The hem is held by a row of single needle stitching. This hem treatment is not considered to be piping. Style # SEPERATEATTACHEDHEM061118 has a 4-inch wide bonded or cuffed hem held with a row of single needle stitching. Style # MOCKATTACHEDHEM061117 contains a 4-inch wide self hem folded to give the appearance of a cuffed hem. It is held by a row of single needle stitching. The applicable subheading for all of 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