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NY L88264

November 25, 2005

CLA-2-63:RR:NC:TA:349 L88264


TARIFF NO.: 6302.32.1020

Ms. Nancy Hattersley
E & E Co., Ltd.
45875 Northport Loop East
Fremont, CA 94538

RE: The tariff classification of a pillowcase from China.

Dear Ms. Hattersley:

In your letter dated October 28, 2005 you requested a tariff classification ruling.

You submitted a sample of a pillowcase. The pillowcase is stated to be made from 100 percent bamboo woven fabric. The pillowcases are sewn on two sides with a slit opening along the top. A folded strip of fabric creates a 4-inch wide top hem. Piping cord is sewn into the seam of the top hem. The pillowcase measures approximately 21 x 29 inches. For the purposes of this ruling it is assumed that the bamboo fiber is a regenerated cellulosic fiber made from bamboo. It will be considered an artificial fiber. In your letter you indicate that you will be importing a sheet set. Without a complete sample of the sheet set this office cannot reply to your request regarding the classification of the set.

The applicable subheading for the pillowcase will be 6302.32.1020, Harmonized Tariff Schedule of the United States (HTS), which provides for bed linen, table linen, toilet linen and kitchen linen: other bed linen: of man-made fibers: containing any embroidery, lace, braid, edging, trimming, piping or appliqué work pillowcases, other than bolster cases: not napped. The duty rate will be 14.9 percent ad valorem.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

The pillowcase falls within textile category designation 666. 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.

Please note that separate Federal Trade Commission marking requirements exist regarding country of origin, fiber content, and other information that must appear on many textile items. You should contact the Federal Trade Commission, Division of Enforcement, 6th and Pennsylvania Avenue, N.W., Washington, D.C., 20580, for information on the applicability of these requirements to this item, particularly with regard to the labeling of artificial fibers derived from bamboo.

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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