The tariff classification of a pillowcase from China

N199295 January 20, 2012 CLA-2-63:OT:RR:NC:N3:349 CATEGORY: Classification TARIFF NO.: 6302.31.9010 Mr. Jeff Victoria Macys Merchandising Group 11 Penn Plaza New York, NY 10001 RE: The tariff classification of a pillowcase from China Dear Mr. Victoria: In your letter dated January 3, 2012 you requested a tariff classification ruling. The submitted sample, identified as Style LM04SPC789, is a pillowcase. The pillowcase is made from 100 percent cotton woven fabric. The fabric is not napped or printed. The 4-inch wide self hem has what appears to be 9 rows of decorative stitching. It is not embroidery. The decorative effect is accomplished during weaving by changing the type of weave and varying the floats. The pillowcase does not contain any embroidery, lace, braid, edging, trimming, piping or appliqué work. 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, Thomas J. Russo Director National Commodity Specialist Division