CLA-2-63:RR:NC:TA:349 C87476
Ms. Nancy Cartisano
Ostrow International Ltd.
101 West 55th Street
New York, NY 10019
RE: The tariff classification of a pillowcase from India.
Dear Ms. Cartisano:
In your letter dated April 29, 1998 you requested a
classification ruling.
The instant sample is a pillowcase made from a 100 percent
cotton jersey knit fabric. Three edges are sewn and the fourth has
a slit opening which features an interior overlapping flap. The
pillowcase measures 20 x 26 inches.
In your letter you refer to this pillowcase as having a
European style closure. Headquarter Ruling Letter (HRL) 959460
dated September 16, 1996 addressed the issue of pillowcases
containing an interior overlapping flap. This ruling stated in
pertinent part:
"Although the EN to heading 6302, HTSUSA, specifically mention
pillowcases as a type of bed linen, a question remains as to
whether the subject pillowcases are properly classifiable under
Heading 6302, HTSUSA. The subject pillowcases contain an interior
overlapping flap. This type of flap closure is commonly found on
pillow shams. However, this interior flap is a frequently found
design feature among European pillowcases. Pillow shams usually
have some means of closure either an overlapping flap, button, or
a zipper. All the other design features of the subject pillowcases
including the size are identical to standard designed pillowcases.
The interior flap is not visible unless the inside of the
pillowcase is opened and examined. Pillow shams, on the other
hand, generally are larger in size than a standard pillowcase and
usually contain a picture frame flange effect. Finally, the
subject articles are principally used to cover and protect the
inner pillow, the
principal function of a pillowcase. As the subject pillowcases do
not have the overall appearance of a pillow sham, are principally
used as a pillowcase, and the interior flap is not advertised or
even visible without careful interior examination, the subject
pillowcases are classifiable under Heading 6302."
Following the above, the instant pillowcase will be classified
under Heading 6302, HTSUS.
The applicable subheading for the pillowcase will be
6302.10.0010, Harmonized Tariff Schedule of the United States
(HTSUS), which provides for bed linen, table linen, toilet linen
and kitchen linen: bed linen, knitted or crocheted... of cotton.
The duty rate will be 7 percent ad valorem.
The knit pillowcase currently falls within textile category
designation 362. Based upon international textile trade agreements
products of India are subject to quota and the requirement of a
visa.
The designated textile and apparel categories may be
subdivided into parts. If so, visa and quota requirements
applicable to the subject merchandise may be affected. Part
categories are the result of international bilateral agreements
which are subject to frequent renegotiations and changes. To
obtain the most current information available, we suggest that you
check, close to the time of shipment, the Status Report on Current
Import Quotas (Restraint Levels), an internal issuance of the U.S.
Customs Service, which is available for inspection at your local
Customs office.
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 212-466-5854.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division