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NY J86774




August 8, 2003

CLA-2-63:RR:NC:TA:349 J86774

CATEGORY: CLASSIFICATION

TARIFF NO.: 6302.31.5010; 6302.31.9010

Ms. Mabel Lee
American Overseas Air Freight Inc.
2345 Alaska Ave.
El Segundo, CA 90245

RE: The tariff classification of pillowcases from China.

Dear Ms. Lee:

In your letter dated July 8, 2003 you requested a classification ruling on behalf of High Country Linen Inc.

Sample 1, style # 002 is a pillowcase made from 100 percent cotton woven fabric. It is sewn along two sides with a slit opening at one end. A separate piece of self-fabric is folded and sewn to the top edge of the pillowcase creating an approximately 4-inch wide border or top hem. The pillowcase does not contain any embroidery, lace, braid, edging, trimming, piping or applique work.

A pillow sham referred to as sample 2, style # 003 was submitted to illustrate the hem treatment of a pillowcase. It is made from 100 percent cotton woven fabric. The sham features a decorative stitch sometimes referred to as “hemstitching”. This decorative stitch is sewn over the stitching that creates the flange. If the hem of the pillowcase is made in the same manner, the “hemstitching” is considered embroidery.

Sample 3, style # 005 is a pillowcase made from 100 percent cotton woven fabric. It is sewn along two sides with a slit opening at one end. A strip of self-fabric piping has been inserted into the finished top hem.

Sample 4, style # 007 is pillowcase made from 100 percent cotton woven fabric. It is sewn along two sides with a slit opening at one end. A separate piece of self-fabric is folded and sewn to the top edge of the pillowcase creating an approximately 4-inch wide border or top hem. The border or top hem contains a floral embroidered design.

Sample 5, style # 010 is made from 100 percent cotton woven fabric. The body of the pillowcase has a jacquard woven design. A separate piece of self-fabric is folded and sewn to the top edge of the pillowcase creating an approximately 4-inch wide border or top hem. A satin stitch embroidery has been sewn over the finished hem.

The applicable subheading for style # 002 will be 6302.31.9010, 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: other: not napped pillowcases, other than bolster cases. The duty rate will be 6.8 percent ad valorem.

The applicable subheading for style nos. 003, 005, 007 and 010 will be 6302.31.5010, 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. .
All of the pillowcases fall within textile category designation 360. Based upon international textile trade agreements products of China 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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