The tariff classification of pillowcases from India

N170763 July 12, 2011 CLA-2-63:RR:NC:N3:349 CATEGORY: Classification TARIFF NO.: 6302.31.5010 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 7, 2011 you requested a classification ruling on behalf of Welspun USA Inc. The submitted samples, identified as Style # SINGLEMARROWING3.5MM061110, Style # SINGLEMARROWING5MM061111, Style # DOUBLE MARROWINGHEMKOHLS061112, Style # SHEMSINGLFAGGOTING06118 and Style # SHEMDOUBLEFAGGOTING06119, are pillowcases. All of the pillowcases are made from 100 percent cotton woven fabric. The fabric is not printed or napped. The open end of both Style # SINGLEMARROWING3.5MM061110 and Style # SINGLEMARROWING5MM061111 features a 4 inch wide single hem. A decorative stitch with the appearance of satin stitch embroidery is sewn over the finished, pre-stitched, hem. This merrow stitching which has sometimes been referred to as a baratta stitch, bourdon stitch or satin stitch is considered embroidery. Style # DOUBLE MARROWINGHEMKOHLS061112 has a 4 inch wide self hem. A decorative stitch with the appearance of a double row of satin stitch embroidery is sewn over the finished, pre-stitched, hem. The double row is created with a single bobbin thread. This stitching which has sometimes been referred to as a baratta stitch, bourdon stitch or satin stitch is considered embroidery. Style # SHEMSINGLFAGGOTING06118 has a 4 inch wide self hem. A decorative stitch referred to as faggoting, also known as hemstitching or picot stitching, is sewn alongside the finished, pre-stitched, hem. It is considered embroidery. Style # SHEMDOUBLEFAGGOTING06119 is made in the same manner as the above style with the exception of a second row of faggoting that is sewn in the body of the pillowcase approximately 3/8 inches from the first. The stitching is considered embroidery. The applicable subheading for all of 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