CLA-2-63:RR:NC:N3:349
Ms. Katie Jackson
Springs Global US, Inc.
P.O. Box 70
Fort Mills, SC 29716
RE: The tariff classification of a pillowcase from China
Dear Ms. Jackson:
In your letter dated May 27, 2009 you requested a classification ruling.
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 self hem held by a row of single needle stitching. A decorative stitch referred to as hemstitch or picot stitch is added over the finished hem. This decorative stitch is considered embroidery.
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 appliqué 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/.
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