N018061

October 23, 2007

CLA-2-63:OT:RR:NC:N3:349

CATEGORY: Classification

TARIFF NO.: 6302.31.5010; 6302.31.9010

Katerina Phan

ATE Group

Air Commerce CHB

1975 Charles Willard Street

Rancho Dominguez, CA 90220

RE: The tariff classification of pillowcases from China

Dear Ms. Phan :

In your letter dated September 26, 2007 you requested a classification
ruling on behalf of W/C Imports, Inc. DBA W.C. Design.

The submitted samples, identified as Style \# A 4000 7622 SCAS, Style \#
B 4031 0222 SCAS, Style \# C 4034 4922 SCAS, Style \# D 4107 5622 8022
and Style \# E 3107 1100 SCAS, are pillowcases. All of the pillowcases
are made from 100 percent cotton woven fabric. The fabric is not printed
or napped. Style \# A 400 7622 SCAS, described as a pillowcase with a
small flap at the hem, features a 4-inch self fold hem.

Style \# B 4031 0222 SCAS, described as a pillowcase with hemstitch at
hem, has a 4-inch self fold finished hem. A \"hemstitch\" or \"picot
stitch\" is sewn next to the completed hem. The \"hemstitch" or "picot
stitch" is considered embroidery.

Style \# C 4034 4922 SCAS, described as a pillowcase with box pleat
flaps at hem, features a box pleat construction with one stitch that
holds the pleat or tuck on one side of the box pleat. A second stitch
holds the other pleat and the hem.

Style \# D 4107 5622 SCAS, described as a pillowcase with one bump
underneath, features a folded hem that is finished with a single row of
straight stitching. One row of cording has been added to this hem
creating a decorative effect similar to a reverse couching.     

Style \# E 3107 1100 SCAS, described as a pillowcase with piping flap,
has a 4-inch banded or cuffed hem with a strip of corded piping inserted
in the seam.  

The applicable subheading for Style \# B 4031 0222 SCAS, Style \# D 4107
5622 SCAS and Style \# E 3107 1100 SCAS will be 6302.31.5010, 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... pillowcases, other than bolster cases.
The duty rate will be 20.9 percent ad valorem.

The applicable subheading for Style \# A 4000 7622 SCAS and Style \# C
4034 4922 SCAS will be 6302.31.9010, HTSUS, which provides for bed
linen, table linen, toilet linen and kitchen linen: other bed linen: of
cotton: other: not napped... pillowcases, other than bolster cases. The
duty rate will be 6.7 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/.

All of the pillowcases fall within textile category 360. With the
exception of certain products of China, quota/visa requirements are no
longer applicable for merchandise which is the product of World Trade
Organization (WTO) member countries. The textile category number above
applies to merchandise produced in non-WTO member-countries. Quota and
visa requirements are the result of international agreements that are
subject to frequent renegotiations and changes. To obtain the most
current information on quota and visa requirements applicable to this
merchandise, we suggest you check, close to the time of shipment, the
"Textile Status Report for Absolute Quotas" which is available on our
web site at www.cbp.gov. For current information regarding possible
textile safeguard actions on goods from China and related issues, we
refer you to the web site of the Office of Textiles and Apparel of the
Department of Commerce at otexa.ita.doc.gov.

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