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NY N019465




November 21, 2007

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 6302.31.9010; 6302.31.5010

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

RE: The tariff classification of pillowcases from India

Dear Mr. Rodriguez:

In your letter dated November 5, 2007 you requested a classification ruling on behalf of VTX USA LLC.

You submitted samples of six pillowcases. The pillowcases are identified as Sample #’s PC 0200 CO PP218 SP 001 22480 200TC Percale White, PC 0330 CO PL426 SS 001 22476 300TC Satin White (Option 1), PC 0330 CO PL426 SS 001 22477 300TC Satin White (Option 2), PC 0330 CO PL426 SS 001 22478 300TC Satin White (Option 3), PC 0200 CO TA679 SP 001 22479 200TC Percale White and PC 22502 Satin White Swatch. All of the pillowcases are made from 100 percent cotton woven fabric. The fabric is not napped nor printed.

Sample # PC 0200 CO PP218 SP 001 22480 “200TC Percale White with Piping and Picotting” has a 4-inch wide self hem that is held by a single stitch. The seam is approximately ¼ inches from the edge creating a small flap of fabric. This flap is folded back on itself and a decorative hemstitch or picot stitching is superimposed on the seam. The hem contains embroidery but does not contain piping.

Sample # PC 0330 CO PL426 SS 001 22476 “300TC Satin White with 3 Line Pleat (Option 1)” features a 4-inch wide self hem that is held in place with a single stitch. The edge of the hem is folded to form a pleat. Above the hem are two more sewn down pleats. The hem treatment is not considered embroidery, piping or trimming.

Sample # PC 0330 CO PL426 SS 001 22477 “300TC Satin White with 3 Line Pleat (Option 2)” contains a 4-inch wide self hem that is held by a row of single needle stitching. The stitch also holds down three pleats. The hem treatment is not considered embroidery, piping or trimming.

Sample # PC 0330 CO PL426 SS 001 22478 “300TC Satin White with 3 Line Pleat (Option 3)” has a 4-inch wide self hem. Three pleats are sewn down with a single needle stitch. The single needle stitch that holds the hem is sewn along that stitch line. The hem treatment is not considered embroidery, piping or trimming.

Sample # PC 0200 CO TA679 SP 001 22479 “200TC Percale White with Twill tape and Picotting” has a 4-inch wide self fold hem with a strip of twill tape inserted in the seam like piping. The hem is held with a row of hemstitching or picot stitching. The hem contains piping.

Sample # PC 22502 “Satin White Swatch 10 line ¼ “gap pintuck” has a 4-inch wide self hem and European side closure. The face panel of the hem has 10 rows of sewn down pleats. The stitch that holds the tenth pleat is also the stitch that holds the hem. The hem treatment is not considered embroidery, piping or trimming.

The applicable subheading for Sample #’s PC 0330 CO PL426 SS 001 22476, PC 0330 CO PL426 SS 001 22477, PC 0330 CO PL426 SS 001 22478 and PC 22502 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 0200 CO TA679 SP001 22479 and PC 0200 CO PP218 SP001 22480 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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