The tariff classification of a pillowcase from India

N263968 May 7, 2015 CLA-2-63:RR:NC:N3:349 CATEGORY: Classification TARIFF NO.: 6302.31.9010 Mr. Steve Allan Nordstrom, Inc. Customs Compliance 1700 Seventh Avenue, Suite 1000 Seattle, WA 98101 RE: The tariff classification of a pillowcase from India Dear Mr. Allan: In your letter dated April 10, 2015 you requested a classification ruling. As requested the sample is being returned. The submitted sample, identified as Style 69469-Butter Woven Design, is a pillowcase. The pillowcase is made from 100 percent cotton woven sateen fabric. The fabric is not printed or napped. It is folded and sewn on two sides. The open end is finished with a 4-inch wide self-hem. There is a pattern above the hem that you refer to as “butter” in a contrasting color. The “butter” effect is formed during the weaving process by changing the color of the yarn. It is not considered to be embroidery. The applicable subheading for Style 69469-Butter Woven Design 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 Stacey Kalkines at Stacey.Kalkines@cbp.dhs.gov. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division