CLA-2-63:OT:RR:NC:N3:349
Ms. Carey Ng
Taylor Home Fashions Ltd.
7/F., Po Shau Center
115 How Ming Street, Kwun Tong
Kowloon, Hong Kong
RE: The tariff classification of a pillowcase from China
Dear Ms. Ng:
In your letter dated March 24, 2014 you requested a tariff classification ruling.
The submitted sample is referred to as Style Raised Pillowcase. The pillowcase is made from 100 percent cotton woven not printed fabric with a slightly raised fibrous surface. The surface finish is created by passing the fabric against rotating wire brushes. The fabric is napped.
The pillowcase has a 4-inch wide self-hem. The hem has been folded multiple times and sewn down creating the appearance of piping. This hem treatment is not piping.
The applicable subheading for the pillowcase will be 6302.31.7010, 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: napped… pillowcases, other than bolster cases. The duty rate will be 3.8 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 [email protected].
Sincerely,
Gwenn Klein Kirschner
Acting Director
National Commodity Specialist Division