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NY M85834





August 24, 2006

CLA-2-63:RR:NC:N3:349 M85834

CATEGORY: CLASSIFICATION

TARIFF NO.: 6302.31.9010

Erin Giang
E & E Co., Ltd.
45875 Northport Loop East
Fremont, CA 94538

RE: The tariff classification of a pillowcase from China.

Dear Ms. Giang:

In your letter dated August 16, 2006 you requested a classification ruling.

The instant sample is a pillowcase. The pillowcase is made from 100 percent cotton woven sateen fabric. The pillowcase is not napped or printed. It is folded and sewn along two sides. The face side of the open end is folded to form an approximately 4-inch wide hem. The hem has been folded several times and sewn down creating the appearance of piping. The backside of the open end of the pillowcase is folded to form a European side closure. The pillowcase does not contain any embroidery, lace, braid, edging, trimming, piping or appliqué work.

The applicable subheading for the pillowcase will be 6302.31.9010, Harmonized Tariff Schedule of the United States (HTSUS), 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.    

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

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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