The tariff classification of a pillowcases and flat sheets from China

N239745 April 10, 2013 CLA-2-63:OT:RR:NC:N3:349 CATEGORY: Classification TARIFF NO.: 6302.31.9010; 6302.31.9020 Ms. Susan DeMasi CHF Industries Inc. 8701 Red Oak Blvd. Charlotte, NC 28217 RE: The tariff classification of a pillowcases and flat sheets from China Dear Ms. DeMasi: In your letter dated March 13, 2013 you requested a tariff classification ruling. The submitted samples, Version #1 and Version #2, are pillowcases. The items represent the hem treatment that will be used on both the pillowcases and flat sheets. Version # 1- “Collection and Essential” relative style # prefix MCC636, ECC301 and GED301is made from 100 percent cotton woven fabric. The fabric is not printed and not napped. The open end of the pillowcase has a 6-inch wide self-hem. The hem is secured by a single needle stitch that you refer to as a stay stitch. Fabric on the face side of the hem is folded to form a pleat which is held in place by a saddle stitch. Version #2 – “Interlocked and Entwine” relative style number prefix 2H736, 2H781 and 2H743 is made from 100 percent cotton woven fabric. The fabric is not printed or napped. The face side of the pillowcase has a 4-inch wide banded or cuffed hem. The other side features a European side closure. One side of the cuff is joined to the body of the pillowcase by a single needle stitch referred to as a stay stitch. The face side of the cuff is sewn to the body panel with a saddle stitch completing the hem. The applicable subheading for the Version # 1 and Version #2 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. The applicable subheading for the Version #1 and Version #2 flat sheets will be 6302.31.9020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for bed linen, table linen, toilet linen: other bed linen: of cotton: other: not napped… sheets. 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