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NY N004179




December 27, 2006

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 6302.31.5010

Anthony LoPresti
S.J. Stile Associates Ltd
181 South Franklin Ave.
Valley Stream, NY 11581

RE: The tariff classification of a pillowcase from India

Dear Mr. LoPresti:

In your letter dated December 6, 2006 you requested a classification ruling on behalf of Britannica Home Fashions Inc.

The submitted sample is a pillowcase. The pillowcase is made from 100 percent cotton woven fabric. The fabric is not printed or napped. The open end of the pillowcase features a 4-inch wide folded hem that is finished with a single row of straight stitching. Two rows of cording have been added to this hem creating a decorative effect similar to couching.

The applicable subheading for the pillowcase will be 6302.31.5010, 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: 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.

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. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries.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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