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NY F83522




March 10, 2000

CLA-2-63:RR:NC:TA:349 F83522

CATEGORY: CLASSIFICATION

TARIFF NO.: 6302.31.7010; 6302.31.7020

Mr. Tony Collini
John S. Connor, Inc.
The World Trade Center
401 E. Pratt Street, Suite 700
Baltimore, Maryland 21202

RE: The tariff classification of a pillowcase and sheets from Portugal.

Dear Mr. Collini:

In your letter dated February 17, 2000 you requested a classification ruling on behalf of Henstan International Sales and Marketing Ltd.

You submitted samples of a pillowcase and a flat sheet and indicated that a fitted sheet will also be imported. The items are made from 100 percent cotton woven fabric. The fabric is napped on both sides. The pillowcase is sewn on two sides with a slit opening at one end used to accommodate the insertion of a pillow. The open end of the pillowcase has a scallop effect and is finished with a zigzag stitching similar to a “satin stitch”. You refer to this as a “beaked hem”. The stitching finishes the raw side edges of the open end of the pillowcase. The flat sheet is hemmed along three sides. The top edge of the sheet is finished in the same manner as the pillowcase. The fitted sheet will not contain any decoration.

Although a “satin stitch” is commonly recognized as an embroidery stitch, Headquarters Ruling Letter (HQ) 955576 dated June 1, 1994 noted that the function or purpose of the stitching is a fundamental part of the definition of embroidery. In that letter, it was ruled that a similar satin stitched scalloped edge was not embroidery for tariff purposes as the stitching was functional and completed the item.

The applicable subheading for the pillowcase will be 6302.31.7010, 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: nappedpillowcases, other than bolster cases. The duty rate will be 5.3 percent ad valorem.

The applicable subheading for the flat and fitted sheets will be 6302.31.7020, HTS, which provides for bed linen, table linen, toilet linen and kitchen linen: other bed linen: of cotton: other: napped sheets. The duty rate will be 5.3 percent ad valorem.

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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