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NY N003623




December 14, 2006

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 6302.31.9010; 6302.31.5010

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

RE: The tariff classification of pillowcases from China

Dear Ms. Giang:

In your letter dated November 21, 2006 you requested a classification ruling.

The submitted samples, identified as Sample A and Sample E, are pillowcases. Sample A is made from 100 percent cotton woven sateen stripe fabric. The fabric is not printed or napped. It is folded and sewn on two sides with a European type closure along the open end. The 3.5-inch hem along the open end contains what appears to be two lines of “barato” stitching. The two lines are actually sewn at the same time and are interlocked. Headquarters Ruling Letter (HQ) 955576, dated June 1, 1994, noted that if the decorative stitching was required to complete the hem, it was functional and therefore did not constitute embroidery. In this case the two lines of “barato” stitching are not considered embroidery.

Sample E is made from 100 percent cotton woven fabric. The fabric is not printed or napped. The hem along the open end is folded and sewn with a single row of stitching. A decorative hemstitch is sewn along the edge of the finished hem. This decorative hemstitch is considered embroidery.

The applicable subheading for Sample A 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.

The applicable subheading for Sample E will be 6302.31.5010, HTSUS, 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.

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/.

Samples A and E fall within textile category 360. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries. The textile category number above applies to merchandise produced in non-WTO member-countries. Quota and visa requirements are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information on quota and visa requirements applicable to this merchandise, we suggest you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” which is available on our web site at www.cbp.gov. For current information regarding possible textile safeguard actions on goods from China and related issues, we refer you to the web site of the Office of Textiles and Apparel of the Department of Commerce 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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