United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 2004 NY Rulings > NY K88123 - NY K88168 > NY K88153

Previous Ruling Next Ruling
NY K88153




August 17, 2004
CLA-2-63:RR:NC:TA:349 K88153

CATEGORY: CLASSIFICATION

TARIFF NO.: 6302.31.9010; 6302.31.5010

Mr. Leo Jeffries
East West Associates, Inc.
4821 Northam St.
LaMirada, CA 90638

RE: The tariff classification of pillowcases from China.

Dear Mr. Jeffries:

In your letter dated July 22, 2004 you requested a classification ruling on behalf of Natural Feather & Textiles, Inc.

The submitted samples, style numbers PCPIOL and PCPFOL, are pillowcases. Both styles are made from 100 percent cotton woven fabric. The fabric is not printed or napped. The pillowcases are finished on three sides with a slit opening at one end. A strip of jacquard woven fabric has been sewn to the top edge forming a 5-inch wide faced hem. The top hem of style number PCPIOL is attached with a single needle stitch. The faced hem at the open end of style number PCPFOL features a decorative stitch sometimes referred to as “hemstitching”. This decorative stitch is sewn over the seam created when the 5-inch wide hem was formed and is considered embroidery.

The applicable subheading for style number PCPIOL 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 6.7 percent ad valorem.

The applicable subheading for style number PCPFOL 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 rate of duty will be 20.9 percent ad valorem.

Style numbers PCPIOL and PCPFOL 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,

Previous Ruling Next Ruling

See also: