CLA-2-63:OT:RR:NC:N3:349
Mr. Mike Kim
K & G Customs Services Inc.
361 Bonnie Lane Ste 101
Elk Grove Village, IL 60007
RE: The tariff classification of pillowcases and blanket from China
Dear Mr. Kim:
In your letter dated September 24, 2008 you requested a classification ruling on behalf of 3 Stars Manufactory Ltd.
The submitted samples are two pillowcases and a blanket. Item 1 is identified as AA YC Pillowcase (70YPC10). The pillowcase is made from 100 percent polypropylene non-woven fabric. The fabric is not printed or napped. It measures approximately 11 x 16 inches. The pillowcase contains a slit opening along one end.
Item 2 is identified as AA Premier Pillowcase (70PPC10). The pillowcase is made from 100 percent polyester woven fabric. The fabric is not printed or napped. One corner is embroidered with an emblem. It measures approximately 21 x 16.5 inches.
Item 3 is identified as AA YC Blanket (70BL018). The blanket is made from 100 percent polyester knit fabric. The fabric is brushed on both sides. All of the edges are finished with a blanket stitch.
In your letter you suggest the classification of Item 2 AA Premier Pillowcase (70PPC10) under subheading 6302.22.2010, HTSUS. That classification applies to a pillowcase made from a printed fabric and not containing any embellishment. The submitted pillowcase in not printed and contains embroidery.
The applicable subheading for Item 1 will be 6302.32.2020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for bed linen, table linen, toilet linen and kitchen linen: other bed linen: of man-made fibers: other… pillowcases, other than bolster cases: not napped. The rate of duty will be 11.4 percent ad valorem.
The applicable subheading for Item 2 will be 6302.32.1020, HTSUS, which provides for bed linen, table linen, toilet linen and kitchen linen: other bed linen: of man-made fibers: containing any embroidery, lace, braid, edging, trimming, piping or appliqué work: not napped… pillowcases, other than bolster cases. The duty rate will be 14.9 percent ad valorem.
The applicable subheading for Item 3 will be 6301.40.0020, HTSUS, which provides for blankets and traveling rugs: blankets (other than electric blankets) and traveling rugs, of synthetic fibers… other. The general rate of duty will be 8.5 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/.
The pillowcases and blanket fall within textile category 666. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries. Quota and visa requirements are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information on quota and visa requirements applicable to this merchandise, we suggest you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” which is available on our web site at www.cbp.gov. For current information regarding possible textile safeguard actions on goods from China and related issues, we refer you to the web site of the Office of Textiles and Apparel of the Department of Commerce at otexa.ita.doc.gov.
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