CLA-2-63:OT:RR:NC:N3:349
Ms. Katie Jackson
Springs Global US, Inc.
205 N. White Street
Fort Mill, SC 29715
RE: The tariff classification of pillow protectors from China and Pakistan
Dear Ms. Jackson:
In your letter dated December 8, 2009 you requested a tariff classification ruling.
The submitted items, identified as 1578788 (pillow protector) and 1578789 (pillow cover), are pillow protectors. Both will be made from either 100 percent cotton or chief weight polyester woven fabric. The fabric is not printed or napped. They are sewn along three sides with a zipper opening on the fourth. Both protectors are embroidered at one end with the term “Dream Zone.” Item 1578788 will be imported individually in retail packaging. Item 1578789 contains piping inserted in the seam on all four sides. After importation this item will be placed over a bed pillow and sold at retail as a pillow with a removable cover. In use, both items will eventually be covered by a pillowcase.
The applicable subheading for both pillow protectors if made from 100 percent cotton will be 6302.31.5040 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: containing any embroidery, lace, braid, edging, trimming, piping or appliqué work: not napped… pillowcovers. The rate of duty will be 20.9 percent ad valorem.
The applicable subheading for both pillow protectors if in chief weight polyester will be 6302.32.1060, 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: other: other. The rate of duty 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/.
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