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NY M81016




March 17, 2006

CLA-2-63:RR:NC:N3:349 M81016

CATEGORY: CLASSIFICATION

TARIFF NO.: 6302.31.9010

Mr. Kirit Patel
Venus Textiles
P.O. Box 50580
Irvine, CA 92619-0580

RE: The tariff classification of a pillowcase and flat sheet from India.

Dear Mr. Patel:

In your letter dated March 2, 2006 you requested a classification ruling.

You submitted a sample of a pillowcase that also represents the hem treatment on a flat sheet. The pillowcase will be made from 100 percent cotton woven fabric or a chief weight cotton fabric. The fabric is not napped and not printed. The 4-inch wide hem at the open end of the case is finished with a decorative stitch, referred to as a “merrowed hem”, which has the appearance of satin stitch embroidery. You claim that a basting stitch was used to hold the hem until the decorative stitch finished it. A separate sample of the claimed underlying basting stitch was submitted. That sample has an approximately 2 1/3-stitch per inch basting stitch. Examination of the pillowcase however reveals an approximately 4-stitch per inch basting stitch under the “merrowing”. Other stitching on the pillowcase is approximately 10 stitches per inch.

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 sewn over a completed hem (made with a straight stitch) is not functional and would be considered embroidery.

The instant pillowcase is made with a decorative stitch 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 stitching on the submitted pillowcase does not constitute embroidery.

The applicable subheading for the pillowcase will be 6302.31.9010, 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: other: not napped pillowcases, other than bolster cases. The duty rate will be 6.7 percent ad valorem.

The applicable subheading for the flat sheet will be 6302.31.9020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for bed linen, table linen, toilet linen: other bed linen: of cotton: other: not napped sheets. 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/.

The pillowcase falls within textile category designation 360. The flat sheet falls within textile category designation 361. 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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