CLA-2-63:OT:RR:NC:N2:349
Mr. Raffaele Natale
American Shipping Co. Inc.
250 Moonachie Road Moonachie, NJ 07074
RE: The tariff classification of a pillowcase from India
Dear Mr. Natale:
In your letter dated March 12, 2024, you requested a tariff classification ruling for a pillowcase, on behalf of Welspun USA Inc. A sample was submitted and will be retained by this office for training purposes.
The sample is a standard pillowcase constructed of woven fabric which you state is of 52 percent polyester and 48 percent modal rayon. The pillowcase is dyed white and is neither printed nor napped. The fabric forming the pillowcase is folded and sewn on two sides. A inch wide ribbon bearing the words EXPRESS FIRM is sewn with two rows of stitching from one side seam of the pillowcase to the other over the pre-stitched three inch wide self-hem on the face side of the open end. The lettering on the ribbon is approximately 2 1/8 inch wide and 3/16 inch in height. The back side of the open end of the pillowcase includes an internal flap that creates an envelope closure. The pillowcase measures approximately 20 X 30 inches.
In your ruling request, you suggest that the ribbon is not considered a trimming described under subheading 6302.32.10, Harmonized Tariff Schedule of the United States (HTSUS), because it is not used as ornamentation but, instead, is used to identify the type of pillow. We disagree. Though the ribbon includes informational text, it is our opinion the ribbon is a decorative addition; the navy blue ribbon is sewn over a completed hem on the face of the pillowcase with two separate rows of stitching, one along each side.
The applicable subheading for the 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 applique work: Pillowcases, other than bolster cases: Not napped. 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 at https://hts.usitc.gov/.
The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP.
This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Kim Wachtel at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division