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NY J86791




August 8, 2003

CLA-2-63:RR:NC:TA:349 J86791

CATEGORY: CLASSIFICATION

TARIFF NO.: 6302.31.5010; 6302.31.9010

Ms. Mabel Lee
American Overseas Air Freight Inc.
2345 Alaska Ave.
El Segundo, CA 90245

RE: The tariff classification of pillowcases from China.

Dear Ms. Lee:

In your letter dated July 8, 2003 you requested a classification ruling on behalf of High Country Linen Inc.

You submitted five samples to represent the different hem treatments that will be used on imported pillowcases. All of the pillowcases will be made from 100 percent cotton woven fabric. The fabrics are not napped or printed. Sample 1, style # 001 features a jacquard diamond design. The top edge is folded and sewn creating approximately 4-inch wide hem. The pillowcase does not contain any embroidery, lace, braid, edging, trimming, piping or applique work.

Sample 2, style # 004 consists of a blue jacquard design fabric folded and sewn to the white body fabric creating a 4-inch hem. A decorative stitch sometimes referred to as “hemstitching” is sewn over the seam created when the hem was formed. The decorative stitch is considered embroidery.

Sample 3 style # 006 is a piece of a pillowcase. A strip of self-fabric has been folded and sewn to the top edge creating a 4-inch hem. This hem features three rows of satin stitch embroidery.

Sample 4 style # 008 is a piece of a pillowcase. The fabric has a jacquard floral design. A strip of embroidered fabric is inserted in between the main panel and the six inch wide folded top hem.

Sample 5 style # 009 is made from a jacquard fabric woven with a floral wreath design. A 6-inch piece of lace with a scalloped edge is sewn over the folded top hem. As requested the samples are being returned.

The applicable subheading for style # 001 will be 6302.31.9010, 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 6.8 percent ad valorem.

The applicable subheading for style nos. 004, 006, 008 and 009, will be 6302.31.5010, HTS, 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 21.2 percent ad valorem. .
All of the pillowcases fall within textile category designation 360. Based upon international textile trade agreements products of China 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 Textile Status Report for Absolute Quotas, which is available at our Web site at www.cbp.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.

Sincerely,

Robert B. Swierupski
Director,

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