CLA-2-63:OT:RR:NC:N3:349
Ms. Debra Dudzinski
Homestead International Group, Ltd.
1359 Broadway, 21st Floor
New York, NY 10018
RE: The tariff classification of a pillowcase from Pakistan
Dear Ms. Dudzinski:
In your letter dated July 11, 2013 you requested a tariff classification ruling.
The submitted sample, Reference # A5125A, is a pillowcase. It is made from 60 percent cotton and 40 percent polyester woven fabric. The fabric is not printed and not napped. The open end of the pillowcase features a 4 inch wide self-hem. There are 8 parallel rows of single needle stitching along the hem. The pillowcase is considered to contain embroidery.
The applicable subheading for the pillowcase will be 6302.31.5010, Harmonized Tariff Schedule of the United States (HTSUS), which provides bed linen, table linen, toilet linen and kitchen linen: other bed linen: of cotton: containing any embroidery, lace, braid, edging, trimming, piping or applique work: not napped… pillowcases, other than bolster cases. The duty rate will be 20.9 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