CLA-2-63:RR:NC:N3:349
Angel Rodriguez
Panalpina Inc.
1776 On-The-Green
67 Park Place
Morristown, NJ 07960
RE: The tariff classification of pillowcases from India
Dear Mr. Rodriguez:
In your letter dated March 2, 2007 you requested a classification ruling on behalf of VTX USA LLC.
You submitted eight samples of pillowcases. The pillowcases are identified as Sample #’s PC 1000 CO SN002 SS 001 17377, PC 1000 CO SN002 SS 001 17379, PC 1000 CO P1616 SS 001 17367, PC 0500 CO SC116 SS 522 13179, PC 0500 CO AZ113 SS 521 13176, PC 0500 CO SC114 SS 521 13177, PC 0500 CO AZ112 SS 520 13171 and PC 0500 CO SC108 SS 001 13180. All of the pillowcases are made from 100 percent cotton woven fabric. The fabric is not napped nor printed. The first three feature a European side closure.
Sample # PC 1000 CO SN002 SS 001 17377 has a banded or cuffed hem with a satin ribbon insert in the hem seam. Style # PC 1000 CO SN002 SS001 17379 contains a banded or cuffed hem with a lace like trim inserted in the hem seam. Style # PC 1000 CO P1616 SS 001 17367 features a banded or cuffed hem with piping inserted in the hem seam. All of these pillowcases are considered to contain piping.
Sample # PC 0500 CO SC116 SS 522 13179 has a self-turned hem that is held in place by a single needle scallop stitch. Sample # PC 0500 CO AZ113 SS521 13176 features a self turned hem that is held in place by a zigzag stitch. Sample # PC 0500 CO SC114 SS 521 13177 contains a self-turned hem that is held in place by a scallop satin stitch. Sample # 0500 CO AZ112 SS 520 13171 has a turned hem with what appears to be two rows of zigzag stitching. Both rows are held in place by a single bottom or bobbin thread. Sample # PC 0500 CO SC108 SS001 13180 features a solid scallop stitch that holds the hem in place. These styles do not contain any embroidery, lace, edging, trimming, piping or appliquéwork.
The applicable subheading for Sample #’s PC 0500 CO SC116 SS52213179, PC 0500 CO AZ113 SS 521 13176, PC 0500 CO SC114 SS 521 13177, PC 0500 CO AZ112 SS 520 13171 and PC 0500 CO SC108 SS001 13180 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 #’s PC 1000 CO SN002 SS001 17377, PC 1000 CO SN002 SS001 17379 and PC 1000 CO P1616 SS 001 17367 will be 6302.31.5010, HTSUS which provides 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 pillowcases fall 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,
National Commodity
Specialist Division