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

Ms. Lucy Hu
Future Textiles Inc.
182 Ridge Road, Suite H
Dayton, NJ 08810

RE: The tariff classification of a pillow protector from China

Dear Ms. Hu:

In your letter dated November 4, 2009 you requested a tariff classification ruling.

The submitted sample is a pillow protector. The pillow protector made from 100 percent cotton woven fabric with a grid design. The fabric is not napped or printed. You indicate that the protector may also be made in a polyester fabric. The pillow protector contains 1-inch wide side gussets with corded piping inserted in the seam. Another version of the protector may contain self-fabric piping. The instant sample measures 20 x 36 inches.

The applicable subheading for the cotton pillow protector (containing either corded or self-fabric piping) will be 6302.31.5040, 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… pillowcovers. The rate of duty will be 20.9 percent ad valorem.

The applicable subheading for the polyester pillow protector (containing either corded or self-fabric piping) will be 6302.32.1060, HTSUS, which provides for bed linen, table linen, toilet linen and kitchen linen: other bed linen: of man-made fibers: containing any embroidery, lace, braid, edging, trimming, piping or appliqué work: not napped… other. The rate of duty will be 14.9 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