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NY H87461

February 15, 2002

CLA-2-63:RR:NC:TA:349 H87461


TARIFF NO.: 6302.21.5010

Mr. Karl F. Krueger
Danzas AEI Customs Brokerage Services
29200 Northwestern Highway
Southfield, MI 48034

RE: The tariff classification of pillowcases from Pakistan.

Dear Mr. Krueger:

In your letter dated January 25, 2002 you requested a classification ruling.

You submitted various pillowcases. All of the pillowcases are made from 100 percent cotton woven printed fabric. The pillowcases are sewn on two sides with a slit opening along the top. A folded strip of fabric creates a 3 inch wide top hem on style code 3985. Piping cord is sewn into the seam of the top hem. Style code 3986 features a 6.5 inch wide top hem that is created by a folded strip of fabric. Piping cord is sewn into the seam of the top hem. Style code M3990 has a 4 ΒΌ inch wide top hem. A strip of embroidered fabric has been inserted in the seam. Style Josephine features a separate strip of self fabric that creates a 5 inch top hem. Corded piping has been inserted in the seam of the top hem. For style Rosemoor a separate piece of material is folded over to create a 4 inch wide top hem. A strip of piping has been inserted into the hem. Style Brompton features a 4 inch wide top hem that is created by a separate piece of folded material. It is attached to the body of the pillowcase by a strip of embroidered fabric (drawn thread work).

The applicable subheading for the for all of the pillowcases will be 6302.21.5010, Harmonized Tariff Schedule of the United States (HTS), which provides for bed linen, table linen, toilet linen and kitchen linen: other bed linen, printed: other bed linen, printed: 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 21.5 percent ad valorem.

All of the pillowcases fall within textile category designation 360. Based upon international textile trade agreements products of Pakistan 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 646-733-3043.


Robert B. Swierupski

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