The tariff classification of a pillowcase from Pakistan

N214877 May 16, 2012 CLA-2-63:OT:RR:NC:N3:349 CATEGORY: Classification TARIFF NO.: 6302.31.9010 Ms. Margaret Polito 222 Riverside Drive, Suite 14E New York, NY 10025 RE: The tariff classification of a pillowcase from Pakistan Dear Ms. Polito: In your letter dated April 18, 2012 you requested a tariff classification ruling on behalf of Nishat Chunian Ltd. The submitted sample is a pillowcase. The pillowcase is made from 100 percent cotton yarn dyed woven fabric. The fabric is not napped or printed. It has a 4-inch wide self hem. The fabric has been folded multiple times forming two pleats at the hem seam. The pleats create an inverted box pleat. Each pleat is sewn down with a straight single needle stitch. One of the stitches also holds the hem. This stitching is not embroidery. The applicable subheading for the pillowcase 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