CLA-2-63:OT:RR:NC:N3:349
Ms. Carey Ng
Taylor Home Fashions Ltd.
7/F.,Po Shau Center
115 How Ming Street
Kwun Tong, Kowloon, Hong Kong
RE: The tariff classification of a pillowcase from China
Dear Ms. Ng:
In your letter dated September 6, 2013 you requested a tariff classification ruling.
The instant pillowcase is referred to as Style no. Pink Pillowcase. It is made from 60 percent cotton and 40 percent polyester woven fabric. The fabric is not napped and not printed. The 4-inch wide self-hem contains multiple folds of fabric sewn with a single needle stitch. The folds create an effect that has the appearance of a row of piping. This hem treatment is not considered piping.
The applicable subheading for the pillowcase 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,
Myles B. Harmon
Acting Director
National Commodity Specialist Division