CLA-2-63:OT:RR:NC:N3:349
Mr. David Larson
Kohl’s, Inc.
N56 W17000 Ridgewood Drive
Menomonee Falls, WI 53051
RE: The tariff classification of a pillowcase, a flat and fitted sheet from Pakistan
Dear Mr. Larson:
In your letter dated March 19, 2013 you requested a tariff classification ruling.
The submitted sample is a king size pillowcase referred to as item A913BDOSBL-KPC. It is made from a 100 percent cotton woven fabric that is not printed. You state that the fabric has been napped. The pillowcase has a 4-inch wide self-hem and it does not contain any embroidery, lace, braid, edging, trimming or piping. You have indicated that the flat and fitted sheets will be made from the same fabric and will not contain any decorative features. The pillowcase, flat and fitted sheets will be sold separately.
The applicable subheading for the pillowcase will be 6302.31.7010, 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: napped… pillowcases, other than bolster cases. The duty rate will be 3.8 percent ad valorem.
The applicable subheading for the flat and fitted sheets will be 6302.31.7020, HTSUS, which provides for bed linen, table linen, toilet linen and kitchen linen: other bed linen: of cotton: other: napped… sheets. The duty rate will be 3.8 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