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NY M83452

May 24, 2006

CLA-2-63:RR:NC:N3:349 M83452


TARIFF NO.: 6302.21.9010

Ms. Dana Waugh
CST, Inc.
3101 Yorkmont Road, Suite 1700
Charlotte, NC 28208

RE: The tariff classification of a pillowcase from Pakistan.

Dear Ms. Waugh:

In your letter dated March 30, 2006 you requested a classification ruling on behalf of Revman International.

The instant sample, style number 153561, is a pillowcase. The pillowcase is made from 100 percent cotton woven fabric. The fabric is printed and not napped. It is sewn along two sides. The open end is folded to form a 3-inch wide hem. A decorative stitch, referred to as “faggotting” is the only stitch that holds the hem. This stitch has also been referred to as hem stitching or picot stitching. Headquarters Ruling Letter (HQ) 955576, dated June 1, 1994, noted that if the decorative stitching was required to complete the hem, it was functional and therefore did not constitute embroidery. In this case the “faggotting” stitch is not considered embroidery.

The applicable subheading for the pillowcase will be 6302.21.9010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for bed linen, table linen, toilet linen and kitchen linen: other bed linen, printed: of cotton: not napped pillowcases, other than bolster cases. The duty rate will be 6.7 percent ad valorem.

In your letter you suggest classification under subheading 6302.31.9010, HTS. That would be the correct classification if the submitted pillowcase was “not printed”.

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 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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