CLA-2-63:RR:NC:N3:349
Ms. Antoinette McKnight
American Shipping Company Inc.
250 Moonachie rd., 5th Floor
Moonachie, NJ 07074
RE: The tariff classification of pillowcases from India
Dear Ms. McKnight:
In your letter dated June 7, 2011 you requested a classification ruling on behalf of Welspun USA Inc.
The submitted samples, identified as Style # TRIPLEPLEATZHEM061116, Style # ZHEMWITHLACECORDPIPING061113, Style # ZHEMWITHLACENOCORDPIPING061114, Style # SIMPLESHEMSELFPIPING06113 and Style # SIMPLEZHEMSELFPIPING4. All of the pillowcases are made from 100 percent cotton woven fabric. The fabric is not printed or napped. Style # TRIPLEPLEATZHEM061116 features a 4.5-inch self turned hem. The fabric has been folded multiple times creating three pleats. The first pleat and hem are held by a hidden row of single needle stitching and the top two pleats are secured with another row of single needle stitching. The folding gives the appearance of piping but is not piping.
Style # ZHEMWITHLACECORDPIPING061113 has a 4-inch wide self hem or turned hem. A strip of corded piping made from a satin woven fabric is inserted in the hem seam. Style #
ZHEMWITHLACENOCORDPIPING061114 is made in the same manner.
Style # SIMPLESHEMSELFPIPING06113 contains a 4-inch wide self hem or turned hem. The fabric is folded several times to create the appearance of piping. It is held by a single needle stitch. The hem treatment is not piping.
Style # SIMPLEZHEMSELFPIPING4 has a 4-inch wide self hem or tuned hem that is held with single needle. The hem is stitched approximately ¼ inch back from edge of fold creating a small flap.
The applicable subheading for Style # TRIPLEPLEATZHEM061116, Style # SIMPLESHEMSELFPIPING06113 and Style # SIMPLEZHEMSELFPIPING4 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 Style # ZHEMWITHLACECORDPIPING061113 and Style # ZHEMWITHLACENOCORDPIPING061114 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/.
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