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NY N018061




October 23, 2007

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 6302.31.5010; 6302.31.9010

Katerina Phan
ATE Group
Air Commerce CHB
1975 Charles Willard Street
Rancho Dominguez, CA 90220

RE: The tariff classification of pillowcases from China

Dear Ms. Phan :

In your letter dated September 26, 2007 you requested a classification ruling on behalf of W/C Imports, Inc. DBA W.C. Design.

The submitted samples, identified as Style # A 4000 7622 SCAS, Style # B 4031 0222 SCAS, Style # C 4034 4922 SCAS, Style # D 4107 5622 8022 and Style # E 3107 1100 SCAS, are pillowcases. All of the pillowcases are made from 100 percent cotton woven fabric. The fabric is not printed or napped. Style # A 400 7622 SCAS, described as a pillowcase with a small flap at the hem, features a 4-inch self fold hem.

Style # B 4031 0222 SCAS, described as a pillowcase with hemstitch at hem, has a 4-inch self fold finished hem. A "hemstitch" or "picot stitch" is sewn next to the completed hem. The "hemstitch” or “picot stitch” is considered embroidery.

Style # C 4034 4922 SCAS, described as a pillowcase with box pleat flaps at hem, features a box pleat construction with one stitch that holds the pleat or tuck on one side of the box pleat. A second stitch holds the other pleat and the hem.

Style # D 4107 5622 SCAS, described as a pillowcase with one bump underneath, features a folded hem that is finished with a single row of straight stitching. One row of cording has been added to this hem creating a decorative effect similar to a reverse couching.     

Style # E 3107 1100 SCAS, described as a pillowcase with piping flap, has a 4-inch banded or cuffed hem with a strip of corded piping inserted in the seam.  

The applicable subheading for Style # B 4031 0222 SCAS, Style # D 4107 5622 SCAS and Style # E 3107 1100 SCAS 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 appliqué work: not napped pillowcases, other than bolster cases. The duty rate will be 20.9 percent ad valorem.

The applicable subheading for Style # A 4000 7622 SCAS and Style # C 4034 4922 SCAS will be 6302.31.9010, 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/.

All of 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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