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NY M85890

August 30, 2006

CLA-2-63:RR:NC:TA:349 M85890


TARIFF NO.: 6302.32.1020

Ms. Nancy Morgan
Dreamsacks, Inc.
125 Clear Creek Drive
Ashland, OR 97520

RE: The tariff classification of a pillowcase from China

Dear Ms. Morgan:

In your letter dated August 21, 2006 you requested a classification ruling.

You submitted a sample of a pillowcase. The pillowcase is stated to be made from 100 percent bamboo woven fabric. The fabric is not printed and not napped. The pillowcase is sewn on two sides with a slit opening along the top. A folded strip of fabric creates a 4-inch wide top hem. Self-fabric piping is sewn into the seam of the top hem. The pillowcase measures approximately 21 x 34 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 provide a classification of the set.

The applicable subheading for the pillowcase will be 6302.32.1020, Harmonized Tariff Schedule of the United States (HTSUS), 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 666. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries. The textile category number above applies to merchandise produced in non-WTO member-countries. Quota and visa requirements are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information on quota and visa requirements applicable to this merchandise, we suggest you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” which is available on our web site at www.cbp.gov. For current information regarding possible textile safeguard actions on goods from China and related issues, we refer you to the web site of the Office of Textiles and Apparel of the Department of Commerce 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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