The tariff classification of a pillowcase from Pakistan

N244041 July 30, 2013 CLA-2-63:OT:RR:NC:N3:349 CATEGORY: Classification TARIFF NO.: 6302.31.7010 Ms. Debra Dudzinski Homestead International Group, Ltd. 1359 Broadway, 21st Floor New York, NY 10018 RE: The tariff classification of a pillowcase from Pakistan Dear Ms. Dudzinski: In your letter dated July 11, 2013 you requested a tariff classification ruling. The submitted sample, identified as Reference # A5125B (2 + 2 pleated pillowcase), is a pillowcase. It is made from 100 percent cotton brushed twill fabric. The fabric is not printed. The open end of the pillowcase has a 6-inch wide self-hem. Two double rows of sewn down pleats extend across the width of the hem. Each pleat is held by a row of single needle stitching. The pillowcase does not contain any embroidery, lace, braid, edging, trimming or piping. 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. 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