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July 19, 1999

CLA-2-63:RR:NC:TA:349 E83812

CATEGORY: CLASSIFICATION

TARIFF NO.: 6302.31.5010; 6302.31.5020; 6302.31.9010; 6302.31.9020

Mr. Kevin L. Maher
KLM
3200 Glen Terrace
Charlotte, NC 28211

RE: The tariff classification of sheets and pillowcases from China.

Dear Mr. Maher:

In your letter dated June 21, 1999 you requested a classification ruling on behalf of Springs Industries, Inc.

You submitted representative samples of a flat sheet and pillowcases. The sheets and pillowcases will be made from 100 percent cotton woven yarn dyed fabric. All of the items will have a sateen weave and some may have stripes or a damask pattern. The fitted sheet is a standard construction with elasticized edges and has no decorative features. The flat sheets and pillowcases are also of standard construction with a self-hem at the top of the sheet or at the opening of the pillowcase. You submitted two different versions of these hems. One version of the hem has piping in the seam of the self-hem (sample I or alternative 1). The hem of the second version (sample II or alternative 2) is created using hemstitch. The two different versions of hems will only be used on the pillowcases and flat sheets. The sheets and pillowcases will be individually packaged.

Heading 6302, Harmonized Tariff Schedule of the United States, provides for, inter alia, bed linen. The pillowcases and flat sheets at issue are classifiable within this heading. The heading is divided into subheadings that provide for bed linen with specific decorative features and those that are plain. Piping and embroidery are included in these specific decorative features. The more specific issue for these items with the “hemstitch” is whether the decorative stitching along the hem is considered embroidery for purposes of classification. The stitching on sample II (hemstitch) is created by punching a line of small circular holes in the fabric and holding these holes open with a series of stitches. In addition to the decorative effect, this machine stitching is the only stitching that holds the hem.

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, even though the stitching on the representative pillowcase sample II (hemstitch) is decorative in nature, the stitching has a fundamental purpose in that it is required to complete the hem of the pillowcase. HRL 955576 states that "the fact that the manufacturer could have used a plainer stitch to hem the sheets is irrelevant. It is the choice of the manufacturer that stitches to use to produce his or her goods. It is not for us to judge the attractiveness of stitching utilized to create a good and decide, if a plainer stitch could have been used, that the choice of a prettier stitch makes it embroidery." Therefore, even though the stitching used on the subject merchandise is ornate, it is not embroidery, and is not classifiable as containing any embroidery.

The applicable subheading for the fitted sheets will be 6302.31.9020, Harmonized Tariff Schedule of the United States (HTS), which provides for bed linen, table linen, toilet linen and kitchen linen: other bed linen: of cotton: other: not napped sheets. The duty rate will be 7.2 percent ad valorem.

The applicable subheading for the pillowcases with piping will be 6302.31.5010, HTS, 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 applique work: not napped pillowcases, other than bolster cases. The duty rate will be 22.4 percent ad valorem.

The applicable subheading for the flat sheets with piping will be 6302.31.5020, HTS, 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 applique work: not napped sheets. The duty rate will be 22.4 percent ad valorem.

The applicable subheading for the pillowcases with the “hemstitch” will be 6302.31.9010, HTS, 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 7.2 percent ad valorem.

The applicable subheading for the flat sheets with the “hemstitch” will be 6302.31.9020, HTS, which provides for bed linen, table linen, toilet linen and kitchen linen: other bed linen: of cotton: other: not napped sheets. The duty rate will be 7.2 percent ad valorem.

The pillowcases fall within textile category designation 360. The flat and fitted sheets fall within textile category designation 361. Based upon international textile trade agreements products of China are subject to quota and the requirement of a visa.

The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web Site at WWW.CUSTOMS.USTREAS.GOV. In addition, 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 and should also be verified at the time of shipment.

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 212-637-7078.

Sincerely,

Robert B. Swierupski
Director,

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