The tariff classification of a pillowcase and a fitted sheet from India

N233263 October 11, 2012 CLA-2-63:OT:RR:NC:N3:349 CATEGORY: Classification TARIFF NO.: 6302.31.7010; 6302.31.7020 Mr. Ralph Natale American Shipping Company Inc. 250 Moonachie Road Moonachie, NJ 07074 RE: The tariff classification of a pillowcase and a fitted sheet from India Dear Mr. Natale: In your letter dated September 4, 2012 you requested a tariff classification ruling on behalf of Welspun USA Inc. The submitted samples are a pillowcase (WIL300SPC270801) and a fitted sheet (WIL300FTD270802). The pillowcase is made from 57 percent cotton and 43 percent polyester fabric. The fabric, which is stated to have a “Peach finish,” is woven with a slightly raised fibrous surface. It is napped and not printed. The pillowcase has a 4-inch wide hem. The fitted sheet is made from 100 percent cotton fabric. The fabric, which is stated to have a “Peach finish,” is woven with a slightly raised fibrous surface. It is napped and not printed. The fitted sheet features elasticized edges. The applicable subheading for the pillowcase will be 6302.31.7010, 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: napped… pillowcases, other than bolster cases. The duty rate will be 3.8 percent ad valorem.  The applicable subheading for the fitted sheet will be 6302.31.7020, HTSUS, which provides for bed linen, table linen, toilet linen and kitchen linen: other bed linen: of cotton: other: napped… sheets. The duty rate will be 3.8 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