CLA-2-63:RR:NC:N3:349
Ms. Chandra Sekar.S
Kadri Wovens
Plot # NNI, P.V. Palayan P.O.
Perundurai – 638 052 Tamilnadu, India
RE: The tariff classification of pillowcases from India
Dear Ms. Sekar.S:
In your letter dated December 4, 2010 received by our office on January 5, 2011 you requested a classification ruling.
The submitted samples are pillowcases (Option 1 and Option 2). The pillowcases are made from 100 percent cotton woven fabric. The fabric is not printed or napped. The open end in Option 1 will have a 4-inch wide self hem held in place by a row of single needle stitching. A decorative satin stitch is sewn over the finished hem. The open end in Option 2 will have a 4-inch wide self hem held by a row of single needle stitching. A strip of piping is inserted in the hem seam. An embroidered design is sewn on both ends of the pillowcase.
The applicable subheading for the pillowcase (Option 1 and Option 2) 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