The tariff classification of a pillowcase from China

N248874 January 15, 2014 CLA-2-63:OT:RR:NC:N3:349 CATEGORY: Classification TARIFF NO.: 6302.31.5010 Mr. Yan Cheng Taylor Home Fashions Ltd. 7/F., Po Shau Center 115 How Ming Street KwunTong Kowloon, Hong Kong RE: The tariff classification of a pillowcase from China Dear Mr.Cheng: In your letter dated December 19, 2013 you requested a tariff classification ruling. The submitted sample, identified as Style No.TG0010, is a pillowcase. The pillowcase is made from 100 percent cotton woven fabric. The fabric is not printed and not napped. It features a European side closure and a 5-inch wide self-hem on the face side. The hem is held with a single needle stitch. A decorative stitch referred to as faggoting, also known as hemstitching or picot stitching, is sewn alongside the finished hem. This stitch is considered embroidery. The applicable subheading for the pillowcase 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, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division