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NY L88602




November 17, 2005

CLA-2-63:RR:NC:N3:349 L88602

CATEGORY: CLASSIFICATION

TARIFF NO.: 6302.31.5010

Mr. Michael Pipitone
John F. Kilroy Co., Inc.
1 Cross Island Plaza, Suite 203E
Rosedale, NY 11422

RE: The tariff classification of pillowcase from India.

Dear Mr. Pipitone:

In your letter dated October 31, 2005 you requested a classification ruling on behalf of Croscill Inc.

The instant sample is a pillowcase. The pillowcase is made from 100 percent cotton woven fabric. It is folded on one end and sewn on the sides. The other end has a slit opening. The hem at the open end is folded and sewn creating a 4 inch wide finished hem. A decorative stitch is added on top of the finished hem. This decorative 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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