The tariff classification of pillowcases from India

N237854 February 22, 2013 CLA-2-63:OT:RR:NC:N3:349 CATEGORY: Classification TARIFF NO.: 6302.31.9010 Ms. Antoinette McKnight The American Companies 250 Moonachie Rd., 5th Floor Moonachie, NJ 07074 RE: The tariff classification of pillowcases from India Dear Ms. McKnight: In your letter dated January 24, 2013 you requested a tariff classification ruling. The submitted samples, Article# SMPL-SS-DSP-01 and Article# SMPL-SS-DSP-02, are pillowcases. The pillowcases are made from 100 percent cotton sateen woven fabric. The fabric is not napped or printed. Article# SMPL-SS-DSP-01 contains a 4-inch wide self-hem that is held in place by a row of single needle stitching. An approximately 7/16 inch wide stripe design is woven into the fabric. The fabric is cut so that the design falls along the hem stitching. Article# SMPL-SS-DSP-02 features a 4-inch wide self-hem with a row of single needle stitching. The fabric is woven with an 8-inch wide rectangular grid design a damask effect. The fabric is cut so that this design creates the self-hem. The pillowcases do 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