CLA-2-63:OT:RR:NC:N3:349
Mr. Joseph Delahanty
Panalpina Inc.
1776 On-The-Green
67 Park Place
Morristown, NJ 07960
RE: The tariff classification of a bed covering and pillowcases from India
Dear Mr. Delahanty:
In your letter dated December 15, 2008 you requested a tariff classification ruling on behalf of VTX USA, LLC.
The submitted samples are a bed covering and pillowcases. The bed covering (PC 30769 – Bold Scroll White Twin Matelesse with Zigzag & double stitch) is made from 100 percent cotton woven fabric. The twin size bed covering measures 66. 5 x 88.5 inches. All of the edges are hemmed and held with a double needle stitch. A strip of approximately 8 inch wide self fabric is sewn to each of the long sides. A zigzag or satin stitch is sewn over the finished seam between the main panel and the side strips. The stitch sewn over the finished seam is considered embroidery.
The first pillowcase (PC 30767 White STD Pillowcase with Multi running stitch) is made from 100 percent cotton woven fabric. The fabric is not printed or napped. It is sewn along two sides. The open end of the pillowcase contains 15 rows of contrasting stitching along the finished hem. The 15 rows are considered embroidery.
The second pillowcase (PC 30768 Percale White Std Pillowcase with Links embroidery) is made from 100 percent cotton woven fabric. The fabric is not printed or napped. It is sewn along two sides. The open end features a 4 inch wide self hem. The hem contains ? inch wide links (circle and rectangular links) over the finished hem. The links are considered embroidery.
The applicable subheading for the bed covering will be 6304.19.0500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other furnishing articles, excluding those of heading 9404: bedspreads: other: of cotton: containing any embroidery, lace, braid, edging, trimming, piping or appliqué work. The duty rate will be 12 percent ad valorem.
The applicable subheading for both pillowcases 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 appliqué 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/.
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