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NY N007271




March 13, 2007

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 6302.31.9010; 6302.31.5010

Angel Rodriguez
Panalpina Inc.
1776 On-The-Green
Morristown, NJ 07960

RE: The tariff classification of a pillowcases from India

Dear Mr. Rodriguez:

In your letter dated February 19, 2007 you requested a classification ruling on behalf of VTX USA LLC.

You submitted four samples of a pillowcase. The pillowcases are identified as Sample #’s PC 0330 CO P1616 SS 001 17369, PC 0330 CO P1616 SS 001 17370, PC 0330 CO SN002 SS 001 17371 and PC 0330 SN002 SS 001 17372. All four pillowcases are made from 100 percent cotton woven fabric. Sample # PC 0330 CO P1616 SS 001 17369 has a European side closure with a 4-inch wide turned hem on the face. The hem is folded multiple times and stitched giving the appearance of a seam with piping. This pillowcase does not contain any piping.

Sample # PC 0330 CO P1616 SS 001 17370 features a European side closure with 4-inch wide banded or cuffed hem. Piping is inserted into the seam along the hem.

Sample # PC 0330 CO SN002 SS 001 17371 has a European side closure. The face side features a 4-inch wide banded or cuffed hem. The hem has a strip of sateen ribbon inserted as piping.

Sample # PC 0330 SN002 SS 001 17372 has a European side closure with a 4-inch wide banded or cuffed hem on the face. The hem contains a strip of lace/trimming inserted in the seam.

The applicable subheading for Sample # PC 0330 CO P1616 SS 001 17369 will be 6302.31.9010, Harmonized Tariff Schedule of the United States (HTSUS), 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 applicable subheading for Sample #’s PC 0330 CO P1616 SS 001 17370, PC 0330 CO SN002 SS 001 17371 and PC 0330 SN002 SS 001 17372 will be 6302.31.5010, HTSUS which provides 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 20.9 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 pillowcases fall within textile category designation 360. 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.

Sincerely,

Robert B. Swierupski
Director,

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