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NY C88417


June 24, 1998

CLA-2-63:RR:NC:TA:349 C88417

CATEGORY: CLASSIFICATION

TARIFF NO.: 6302.32.1040

Dr. Al Larik

Barkat Inc.

261 Fifth Avenue. Suite 1901

New York, NY 10016

RE: The tariff classification of a sheet set from Pakistan

Dear Dr. Larik:

In your letter dated May 27, 1998 you requested a classification ruling.

You have submitted a percale sheet set consisting of a flat sheet, fitted sheet and two pillowcases. The set is made from a 55 percent polyester and 45 percent cotton woven fabric and it is packed together in a vinyl bag. The fitted sheet has elasticized hems at the top and bottom and the flat sheet is hemmed on all four sides. The hems at the open end of the pillowcases and the hem along the top edge of the flat sheet feature a decorative stitch sometimes referred to as "hemstitching". This decorative stitch is sewn either on or close to the seam created when the two inch wide hems were formed.

Heading 6302, Harmonized Tariff Schedule of the United States, provides for, inter alia, bed linen. The pillowcases and sheets at issue are classifiable within this heading. The more specific issue for these items is whether the decorative stitching along the hem is considered embroidery for purposes of classification. The stitching on the sample is created by punching a line of small circular holes in the fabric and holding these holes open with a series of stitches. The hems on the pillowcases and flat sheet are folded and sewn prior to the addition of the decorative stitch.

In Headquarters Ruling Letter (HRL) 955576, dated June 1, 1994, Customs confronted the issue of whether bed linen containing decorative stitches should be classifiable in the subheading that provided for various embellishments including embroidery. One of the bed sheets therein possessed decorative stitching almost identical to the stitching located on the subject merchandise. Customs explained that "just because the stitch used may be considered a type of embroidery stitch does not mean that its use automatically creates embroidery." HRL 955576 further stated that in determining whether a decorative stitch constitutes embroidery, Customs will refer to three factors. The applicable criteria are as follow: 1. whether the stitching is ornamental, 2. whether the stitching creates or enhances a design or pattern, and 3. whether the stitching is superimposed upon a previously completed fabric or article or is stitching required to create or complete the fabric or article. Customs further maintains that the third factor focuses on the functionality and primary purpose of the stitching.

In the instant case, the sheet and pillowcases contain a stitch that has a decorative effect and would be considered ornamental. The stitching creates an elegant, monochromatic effect that visually enhances the bed linen it adorns. The stitching is not required to complete the seam at the hems on the pillowcases and the flat sheet as it is superimposed upon a previously completed seam. Therefore, the stitching used on the subject merchandise is embroidery and the bed linen is classifiable as "containing any embroidery."

The submitted sheet set meets the qualifications of "goods put up in sets for retail sale". The components of the set consist of at least two different articles which are, prima facie, classifiable in different headings (decorated pillowcases and flat sheet, and a plain fitted sheet). They are put up together to meet a particular need or carry out a specific activity, and they are packed for sale directly to users without repacking. The sheets impart the essential character of the set.

The applicable subheading for the sheet set will be 6302.32.1040, Harmonized Tariff Schedule of the United States (HTS), 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...sheets: not napped. The duty rate will be 16.2 percent ad valorem.

Although classified as a set, the individual components are subject to textile category numbers as if they were classified separately. The pillowcases and the sheets fall within textile category designation 666. Based upon international trade agreements products of Pakistan are subject to 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. Since 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,


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