CLA-2-63:OT:RR:NC:N3:349
Mr. Rohit Mehrotra
NMK Textile Mills (India) Pvt. Ltd.
B-5, 1 Shri Arihant Compound, Kalher
Bhiwandi, Dist. Thane – 421302, India
RE: The tariff classification of a pillowcase from India
Dear Mr. Mehrotra:
In your letter dated September 21, 2013 you requested a tariff classification ruling.
The submitted sample is a pillowcase. The pillowcase is made from 100 percent cotton woven fabric. The fabric is not printed and not napped. The open end of the pillowcase features a 4-inch wide self-hem held with a row of single needle stitching. A decorative half ball satin or zigzag stitch is sewn over the completed hem on the face side. The decorative stich is considered to be 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,
Gwenn Klein Kirschner
Acting Director
National Commodity Specialist Division