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NY E87359

September 28, 1999

CLA-2-63:RR:NC:TA:349 E87359


TARIFF NO.: 6302.31.9010

Ms. Lorena R. Valle-Holmes
Rosatex, Inc.
385 Oyster Point Blvd.
Suite 2
South San Francisco, VS 94080

RE: The tariff classification of a pillowcase from Indonesia.

Dear Ms. Valle-Holmes:

In your letter dated September 3, 1999, received by this office September 20, 1999, you requested a classification ruling.

The instant sample is a pillowcase made from a 100 percent cotton woven fabric. Three edges are sewn and the fourth has a slit opening which features an interior overlapping flap. The pillowcase measures approximately 20 x 30 inches and is designed to fit standard sized pillow.

In your letter you refer to this item as a “decorative pillowcover”. Headquarters 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 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."

You have indicated that the instant item will be sold as bedding and following the above, the instant pillowcase will be classified under Heading 6302, HTSUS.

The applicable subheading for the pillowcase will be 6302.31.900, Harmonized Tariff Schedule of the United States (HTS), which provides for bed linen, table linen, toilet linen and kitchen linen: other bed linen: of cotton: other: not napped pillowcases, other than bolster cases. The duty rate will be 7.2 percent ad valorem.

The pillowcase falls within textile category designation 360. Based upon international textile trade agreements products of Indonesia are subject to quota and the requirement of a visa.

The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web site at www.customs.gov. In addition, 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 and should also be verified at the time of shipment.

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 212-637-7078.


Robert B. Swierupski

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