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NY N005382




January 26, 2007

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

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 pillowcases from China

Dear Ms. Giang:

In your letter dated January 8, 2007 you requested a classification ruling.

The submitted samples, identified as Samples K, L and M, are pillowcases. The pillowcases are made from 100 percent cotton woven fabric. The fabric is not printed or napped. The hem treatment used on Sample K consists of 2 sewn down pleats or tucks and a double row of zigzag stitching. The double row of stitching, which is actually interlocked on the back, is the only stitch holding the hem. The hem treatment used on pillowcase M consists of 3 sewn down pleats or tucks and a seam held by a zigzag stitch running along the stitching of the last pleat. It is the only stitching holding the hem. The sample L hem treatment consists of a single sewn down pleat or tuck and a seam held by a zigzag stitch running along the pleat. It is the only stitch holding the hem. The pillowcases do not contain any embroidery, lace, braid, edging, trimming, piping or appliqué work.

The applicable subheading for Samples K, M and L 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 pillowcases 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 With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries.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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