CLA-2-63:RR:NC:N3:349 M83259
John B. Pellegrini
McGuire Woods LLP
1345 Avenue of the Americas
New York, New York 10105-0106
RE: The tariff classification of a pillowcase from Pakistan and China.
Dear Mr. Pellegrini:
In your letter dated May 22, 2006 you requested a classification ruling on behalf of CHF Industries Inc.
A swatch of a pillowcase demonstrating a decorative hem treatment was submitted with your request. The pillowcase will be made from either a chief weight cotton or man-made fiber woven fabric. The fabric may or may not be printed and will not be napped. The hem at the open end of the pillowcase features a decorative full-ball zigzag topstitching. This decorative stitch is sewn over the finished seam that was created when the hem was formed. It is considered embroidery.
The applicable subheading for the printed chief weight cotton pillowcase will be 6302.21.5010, 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: 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.
The applicable subheading for the printed chief weight man-made fiber pillowcase will be 6302.22.1020, HTSUS, which provides for bed linen, table linen, toilet linen and kitchen linen: other bed linen, printed: of man-made fibers: containing any embroidery, lace, braid, edging, trimming, piping or appliqué work: not napped… pillowcases, other than bolster cases. The duty rate will be 14.9 percent ad valorem.
The applicable subheading for the not printed chief weight cotton pillowcase will be 6302.31.5010, HTSUS, which provides for 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.
The applicable subheading for the not printed chief weight man-made fiber pillowcase will be 6302.32.1020, 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 chief weight cotton pillowcase falls within textile category designation 360 while the chief weight man-made fiber 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.
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,
National Commodity
Specialist Division