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NY L86294





July 27, 2005

CLA-2-63:RR:NC:N3:349 L86294

CATEGORY: CLASSIFICATION

TARIFF NO.: 6302.31.5010

Ms. Yvonne M. Whitley
The Millwork Trading Co., Ltd.
1372 Broadway, 2nd Floor
New York, NY 10018

RE: The tariff classification of a pillowcase from India.

Dear Ms. Whitley:

In your letter dated July 8, 2005 you requested a classification ruling on behalf of Cannon.

The merchandise at issue, Style # CB06, is a pillowcase. The pillowcase is made from 100 percent cotton woven fabric. The fabric is not printed or napped. The pillowcase is folded and sewn along two sides. One end has a slit opening used to accommodate the insertion of a pillow. The fabric on the open end of the pillowcase is folded to form a 4-inch wide hem. A row of hemstitching is sewn next to the seam that forms the 4-inch wide hem. This stitch is considered embroidery.

The applicable subheading for the pillowcase 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 20.9 percent ad valorem.

The pillowcase falls within textile category designation 360. Quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information as to whether quota and visa requirements apply to this merchandise, we suggest that you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” available at our web site at www.cbp.gov. In addition, you will find current information on textile import quotas, textile safeguard actions and related issues at the web site of the Office of Textiles and Apparel, at otexa.ita.doc.gov.

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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