CLA-2-63:OT:RR:NC:N3:349
Ms. Carolyn B. Malina
Lands’ End, Inc.
5A Lands’ End Lane
Location #5a3-059
Dodgeville, WI 53595
RE: The tariff classification of a pillowcase from China
Dear Ms. Malina:
In your letter dated October 12, 2012 you requested a tariff classification ruling.
The submitted sample, identified as Style #427686, is a pillowcase. The pillowcase is made from a 100 percent cotton oxford woven yarn dyed stripe fabric. The fabric is not napped or printed. The 4-inch wide self hem is held with a row of double needle stitching. There is a single needle stitch ¼ inch from the edge of the open end. The pillowcase has a 4 button/buttonhole closure. It does not contain any embroidery, lace, braid, edging, trimming, piping or appliqué work.
The applicable subheading for the pillowcases 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.
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,
Thomas J. Russo
Director
National Commodity Specialist Division