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NY L87062




September 8, 2005

CLA-2-63:RR:NC:TA:349 L87062

CATEGORY: CLASSIFICATION

TARIFF NO.: 6302.31.9010

Ms. Yvonne M. Whitley
The Millwork Trading Co., Ltd.
1372 Broadway, 2nd Floor
New York, NY 10018

RE: The tariff classification of a pillowcase from India

Dear Ms. Whitley:

In your letter dated August 22, 2005 you requested a classification ruling.

You have submitted a small sample of a revised form of hemstitching to be used on a pillowcase. The original pillowcase, Style # CB06, was the subject of New York Ruling Letter (NY) L86294 dated July 27, 2005. The pillowcase is made from 100 percent cotton woven fabric, which is not printed or napped. It is folded and sewn along two sides. One end has a slit opening used to accommodate the insertion of a pillow. The fabric on the open end of the pillowcase is folded to form a 4-inch wide hem.

In the original pillowcase, a row of hemstitching was sewn next to the finished seam that formed the 4-inch wide hem. That stitch, sometimes referred to as a picot stitch, was considered embroidery as it was decorative and not functional since it was sewn along a finished hem. In the revised version, the hem is first formed with an approximately 4-stitch per inch basting stitch. The hemstitching is sewn along the seam and helps to hold the seam. Headquarters Ruling Letter (HQ) 955576, dated June 1, 1994, noted that if the decorative stitching was required to complete the hem, it was functional and therefore did not constitute embroidery. HQ 963601 of February 15, 2000 explained that a decorative stitch, similar to the instant hemstitching, sewn over a completed hem (made with a straight stitch) is not functional and would be considered embroidery. The hem on the original pillowcase in NY L86294 was made in a manner similar to that of HQ 963601.

The revised pillowcase is made with decorative hemstitching and a basting stitch. HQ 965033, dated July 16, 2002, concerned the classification of pillowcases that had a hem formed by a basting stitch with a row of decorative hemstitch sewn along the hem. The ruling noted that: “the hem has been sewn first by a basting stitch and then completed with the picot stitch. A visual examination of the particular basting stitch hem reveals that it is approximately 4 stitches per inch. The regular stitch on the pillowcase is approximately 11 stitches per inch. The instant basting stitch alone would not be able to sustain repeated use and thus the decorative hemstitch serves to complete the hem. Like the sheets at issue in HQ 955576, due to its functionality, the picot stitch on the instant pillowcase does not constitute embroidery.” Noting the similarity of the instant hem and following the reasoning in the cited rulings, the decorative hemstitching on the revised sample does not constitute embroidery.

The applicable subheading for the revised pillowcase will be 6302.31.9010, 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 pillowcases, other than bolster cases. The duty rate will be 6.7 percent ad valorem.

The pillowcase falls within textile category designation 360. Quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information as to whether quota and visa requirements apply to this merchandise, we suggest that you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” available at our web site at www.cbp.gov. In addition, you will find current information on textile import quotas, textile safeguard actions and related issues at the web site of the Office of Textiles and Apparel, 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,

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