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NY L80806

December 15, 2004

CLA-2-63:RR:NC:TA:349 L80806


TARIFF NO.: 6302.31.9010

Ms. Kelly O’Neill
All-Ways Forwarding Int’l Inc.
701 Newark Avenue, Suite 300
Elizabeth, NJ 07208

RE: The tariff classification of pillowcase from India.

Dear Ms. O’Neill:

In your letter dated November 24, 2004 you requested a classification ruling on behalf of Divatex Home Fashions Inc.

You submitted a sample of a pillowcase. The pillowcase is made from 100 percent cotton sateen woven fabric. The fabric is not napped or printed. It is folded and sewn along the bottom and one side. The top end features a silt opening. Two cords are contained in the folds of fabric that create the hem at the open end of the pillowcase. A raised effect is created on the surface of the pillowcase by the two rows of stitches that outline each cord. These stitches also hold the hem. The pillowcase does not contain any embroidery, lace, braid, edging, trimming, piping or applique work.

The applicable subheading for the pillowcase 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 6.7 percent ad valorem.

The pillowcase falls within textile category designation 360. Quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information as to whether quota and visa requirements apply to this merchandise, we suggest that you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” available at our web site at www.cbp.gov. In addition, you will find current information on textile import quotas, textile safeguard actions and related issues at the web site of the Office of Textiles and Apparel, at otexa.ita.doc.gov.

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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