The tariff classification of pillowcases from India

N244077 July 30, 2013 CLA-2-63:OT:RR:NC:N3:349 CATEGORY: Classification TARIFF NO.: 6302.31.5010 Mr. Charles Metzler Indo Count Global, Inc. 12330 Pine Valley Club Drive Charlotte, NC 28277 RE: The tariff classification of pillowcases from India Dear Mr. Metzler: In your letter dated July 11, 2013 you requested a tariff classification ruling. The submitted samples are pillowcases. They are made from 100 percent cotton woven fabric. The fabric is not printed and not napped. Both have a 4-inch wide self-hems that are held with a row of single needle stitching. The hem on one side is unadorned while the other side features a decorative embroidery pattern. The embroidery is approximately ½ inch from the hem seam and runs the full width of the pillowcases in a 5/8 inch wide band on one pillowcase and a one inch wide band on the other. In your letter you suggest that the pillowcases should fall under subheading 6302.31.9010, HTSUS as not ornamented pillowcases. However, as described above the pillowcases contain “embroidery” and will be classified under subheading 6302.31.5010, HTSUS, as containing ornamentation. The applicable subheading for the pillowcases 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