CLA-2-63:RR:NC:TA:349 G80793

Ms. Nancy Morgan
Dream Sacks, Inc.
271 Morton Street
Ashland, Oregon 97520

RE: The tariff classification of a pillowcase from China.

Dear Ms. Morgan:

In your letter dated August 21, 2000 you requested a classification ruling.

You submitted a sample of a pillowcase. The pillowcase is made from 100 percent silk woven fabric. It is folded and sewn along two sides with a slit opening along the fourth. This opening features a European style side closure. The open end of the pillowcase has a small pocket sewn to it. The pillowcase, which measures 20 x 32 inches, folds and fits into the pocket. The sample is being returned.

The applicable subheading for the pillowcase will be 6302.39.0020, Harmonized Tariff Schedule of the United States (HTS), which provides for bed linen, table linen, toilet linen and kitchen linen: other bed linen: of other textile materials… other: containing 85 percent or more by weight of silk or silk waste. The duty rate will be 6 percent ad valorem.

Presently, the above subheading is not assigned a textile category designation and items classified therein are not subject to quota or visa requirements.

Textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web site at www.customs.gov. In addition, textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected and should also be verified at the time of shipment.

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 212-637-7078.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division