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NY J83769




May 19, 2003

CLA-2-63:RR:NC:TA:349 J83769

CATEGORY: CLASSIFICATION

TARIFF NO.: 6302.31.5010; 6301.31.9010

Ms. Lesa R. Hubbard
JC Penney Purchasing Corporation
6501 Legacy Drive, M.S. 2222
Plano, Texas 75024-3698

RE: The tariff classification of pillowcases from Pakistan.

Dear Ms. Hubbard:

In your letter dated April 18, 2003 you requested a classification ruling.

The submitted swatches, identified as style A and B, represent the hem treatment on pillowcases. The pillowcases will be made from 100 percent cotton woven fabric. The hem at the open end of style A features a decorative stitch sometimes referred to as “fagotting” or “hemstitching”. This decorative stitch is sewn over the seam created when the 4-inch wide hem was formed. As the decorative stitching is added to a finished hem it is considered embroidery. The style B pillowcase consists of a folded and sewn piece of fabric and the body of the pillowcase. The folded and sewn fabric is basically a turned hem that has been removed from the body of the pillowcase. These two components are joined by a decorative criss-cross stitch. That stitch is not considered embroidery.

The applicable subheading for style A will be 6302.31.5010, Harmonized Tariff Schedule of the United States (HTS), which provides for 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 21.2.percent ad valorem.

The applicable subheading for style B will be 6302.31.9010, HTS, which provides for bed linen, table linen, toilet linen and kitchen linen: other bed linen: of cotton: not napped pillowcases, other than bolster cases. The duty rate will be 6.8 percent ad valorem.

The pillowcases fall within textile category designation 360. Based upon international textile trade agreements products of Pakistan are subject to quota and the requirement of a visa.

The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the Textile Status Report for Absolute Quotas, which is available at our Web site at www.cbp.gov. In addition, the designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected and should also be verified at the time of shipment.

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,

Robert B. Swierupski
Director,

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