The tariff classification of a pillowcase from India

N239746 April 10, 2013 CLA-2-63:OT:RR:NC:N3:349 CATEGORY: Classification TARIFF NO.: 6302.31.9010 Ms. Susan DeMasi CHF Industries Inc. 8701 Red Oak Blvd. Charlotte, NC 28217 RE: The tariff classification of a pillowcase from India Dear Ms. DeMasi: In your letter dated March 13, 2013 you requested a tariff classification ruling. The submitted sample, identified as style name “Naples” relative style number prefix DEV012813, is a pillowcase. It is made from 100 percent cotton woven fabric. The fabric is not printed and not napped. The open end of the pillowcase features a 4-inch wide self-hem held by a decorative zigzag stitch with a scallop effect. This is the only stitch that holds the hem. 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