CLA-2-63:RR:NC:N3:349
Ms. Barbara Moore
The Janel Group of N.Y., Inc.
150-14 132nd Avenue
Jamaica, NY 11434
RE: The tariff classification of a pillowcase from India
Dear Ms. Moore:
In your letter dated April 7, 2011 you requested a classification ruling on behalf of Ericyan II Inc.
The submitted sample is referred to as T-600 Pillowcase. It is made from 100 percent cotton woven fabric. The fabric is napped but not printed. The open end of the pillowcase has a 4-inch wide self hem. The hem contains a row of zigzag or satin stitching sewn over the hem which is held by a row of single needle stitching. The satin stitching is considered embroidery.
The applicable subheading for the pillowcase will be 6302.31.3010, 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 applique work: napped… pillowcases, other than bolster cases. The duty rate will be 11.9 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