The tariff classification of pillowcases from Pakistan

N173615 July 29, 2011 CLA-2-63:OT:RR:NC:N3:349 CATEGORY: Classification TARIFF NO.: 6302.31.9010 Ms. Margaret R. Polito Margaret Polito, Attorney At Law 222 Riverside Drive, Suite 14E New York, NY 10025 RE: The tariff classification of pillowcases from Pakistan Dear Ms. Polito: In your letter dated June 28, 2011 you requested a tariff classification ruling on behalf of Nishat Chunian, Ltd. The submitted samples, referred to as Double Z Hem and Double Pleat Hem, are pillowcases. Both pillowcases are made from 100 percent cotton woven fabric. The fabric is not napped or printed. The open end of Double Pleat Hem has a 4-inch wide self hem folded several times and pressed to create 2 pleats. The hem and pleats are held by a row of single needle stitching. The open end of Double Z Hem features a 4-inch wide self hem that is folded several times and pressed to create two pleats. The hem and pleats are held by double needle stitching. Both pillowcases have the appearance of piping but do not contain any piping. 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