CLA-2-63:OT:RR:NC:N3:349
Ms. Antoinette McKnight
The American Companies
250 Moonachie Rd., 5th Floor
Moonachie, NJ 07074
RE: The tariff classification of pillowcases from India
Dear Ms. McKnight:
In your letter dated May 1, 2014 you requested a tariff classification ruling on behalf of Welspun USA, Inc.
You will be importing pillowcases. Item # 062162125 contains two pillowcases made from 100 percent cotton woven fabric. The fabric is napped and not printed. The pillowcases have a 4-inch wide self-hem. The hem has been folded and sewn down creating the appearance of piping. This hem treatment is not piping. The pillowcases are packaged for retail sale at time of import in a pouch that is made from the same fabric as the pillowcases. The pouch measures 5.5 x 8.5 inches, has a hook and loop closure and is sized to fit the folded pillowcases. The pouch features a large paper band which provides advertising information, sizes, washing instructions, country of origin, trademarks, name and address of the importer, UPC and the fiber content. A label is sewn in the bottom seam and repeats the same information except for advertising, trademarks and washing instructions.
Item # HIEX-SS-SFE-01 and Item # HIEX-SS-SSE-O1 are pillowcases made from 100 percent cotton woven fabric. The fabric is not printed or napped. The pillowcases feature a European side closure with 3-inch wide hem on the front side. Piping is inserted into the seam along the hem. They both contain an embroidered word on the front side.
The applicable subheading for the Item # 062162125 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.
The applicable subheading for Item # HIEX-SS-SFE-01 and Item # HIEX-SS-SSE-O1 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 [email protected].
Sincerely,
Gwenn Klein Kirschner
Acting Director
National Commodity Specialist Division