CLA-2-63:OT:RR:NC:N3:349
Ms. Donna M. Palermo-Vogel
Mid America Overseas Inc.
11 Commerce Drive
Cranford, NJ 07016
RE: The tariff classification of pillowcases from Pakistan
Dear Ms. Palermo-Vogel:
In your letter dated May 20, 2014 you requested a tariff classification ruling on behalf of International Purchasing Exchange LLC.
You will be importing pillowcases. Photos of the pillowcases in lieu of samples were submitted with your request. One pillowcase will be made from 60 percent cotton and 40 percent polyester woven fabric. The fabric is not printed or napped. The front side of the pillowcase is embroidered with the word “Firm.”
The second pillowcase is made from 55 percent cotton and 45 percent polyester woven fabric. The fabric is not printed or napped. The front side of the pillowcase is embroidered with the word “Soft.” Based on the photo it appears to contain piping in the seam between the banded or cuffed hem and the body of the pillowcase.
The applicable subheading for the pillowcases will be 6302.31.5010, 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: 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 [email protected].
Sincerely,
Gwenn Klein Kirschner
Acting Director
National Commodity Specialist Division