The tariff classification of a pillowcase from India

N244377 August 13, 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, N.C. 28217 RE: The tariff classification of a pillowcase from India Dear Ms. DeMasi: In your letter dated July 23, 2013 you requested a tariff classification ruling. The instant sample, identified as Style Number CSC643, is a pillowcase. The pillowcase is made from 100 percent cotton woven fabric. The fabric is not printed and not napped. The face side of the pillowcase has a 4-inch wide self-hem with three sewn down pleats. Two pleats are held with double needle stitching and one pleat is held with a single needle stitch. That pleat is also sewn with the single needle stitch that holds the hem and simulates the double needle look of the other pleats. The back of the pillowcase features a European side closure. 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, Deborah C. Marinucci Acting Director National Commodity Specialist Division