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NY C87476

May 18, 1998

CLA-2-63:RR:NC:TA:349 C87476


TARIFF NO.: 6302.10.0010

Ms. Nancy Cartisano
Ostrow International Ltd.
101 West 55th Street
New York, NY 10019

RE: The tariff classification of a pillowcase from India.

Dear Ms. Cartisano:

In your letter dated April 29, 1998 you requested a classification ruling.

The instant sample is a pillowcase made from a 100 percent cotton jersey knit fabric. Three edges are sewn and the fourth has a slit opening which features an interior overlapping flap. The pillowcase measures 20 x 26 inches.

In your letter you refer to this pillowcase as having a European style closure. Headquarter Ruling Letter (HRL) 959460 dated September 16, 1996 addressed the issue of pillowcases containing an interior overlapping flap. This ruling stated in pertinent part:

"Although the EN to heading 6302, HTSUSA, specifically mention pillowcases as a type of bed linen, a question remains as to whether the subject pillowcases are properly classifiable under Heading 6302, HTSUSA. The subject pillowcases contain an interior overlapping flap. This type of flap closure is commonly found on pillow shams. However, this interior flap is a frequently found design feature among European pillowcases. Pillow shams usually have some means of closure either an overlapping flap, button, or a zipper. All the other design features of the subject pillowcases including the size are identical to standard designed pillowcases. The interior flap is not visible unless the inside of the pillowcase is opened and examined. Pillow shams, on the other hand, generally are larger in size than a standard pillowcase and usually contain a picture frame flange effect. Finally, the subject articles are principally used to cover and protect the inner pillow, the
principal function of a pillowcase. As the subject pillowcases do not have the overall appearance of a pillow sham, are principally used as a pillowcase, and the interior flap is not advertised or even visible without careful interior examination, the subject pillowcases are classifiable under Heading 6302."

Following the above, the instant pillowcase will be classified under Heading 6302, HTSUS.

The applicable subheading for the pillowcase will be 6302.10.0010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for bed linen, table linen, toilet linen and kitchen linen: bed linen, knitted or crocheted... of cotton. The duty rate will be 7 percent ad valorem.

The knit pillowcase currently falls within textile category designation 362. Based upon international textile trade agreements products of India are subject to quota and the requirement of a visa.

The designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected. Part categories are the result of international bilateral agreements which are subject to frequent renegotiations and changes. To obtain the most current information available, we suggest that you check, close to the time of shipment, the Status Report on Current Import Quotas (Restraint Levels), an internal issuance of the U.S. Customs Service, which is available for inspection at your local Customs office.

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 212-466-5854.


Robert B. Swierupski

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