The tariff classification of pillowcase from India

N239743 April 12, 2013 CLA-2-63:RR:NC:N3:349 CATEGORY: Classification TARIFF NO.: 6302.31.5010 Ms. Susan DeMasi CHF Industries, Inc. 8701 Red Oak Blvd Charlotte, NC 28217 RE: The tariff classification of pillowcase from India Dear Ms. DeMasi: In your letter dated March 13, 2013 you requested a classification ruling. The submitted sample is a pillowcase. The pillowcase is made from 100 percent cotton woven fabric. The open end of the pillowcase features a 3-inch wide self-hem. A decorative zigzag stitch referred to as a Baratta stitch is sewn over a pre-stitched hem. The applicable subheading for the pillowcase will be 6302.31.5010, Harmonized Tariff Schedule of the United States (HTSUS), which provides bed linen, table linen, toilet linen and kitchen linen: other bed linen: of cotton: containing any embroidery, lace, braid, edging, trimming, piping or applique work: not napped… pillowcases, other than bolster cases. The duty rate will be 20.9 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