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NY M81139




March 27, 2006

CLA-2-63:RR:NC:N3:349 M81139

CATEGORY: CLASSIFICATION

TARIFF NO.: 6302.31.9010; 6302.31.9020

Mr. Angel Rodriguez
Panalpina Inc.
1776 On-The-Green
Morristown, NJ 07960

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

Dear Mr. Rodriguez:

In your letter dated March 9, 2006 you requested a classification ruling on behalf of VTX USA LLC.

You submitted a sample of a pillowcase (PC 0400 CO A2112 SS 001 13400) that also represents the hem treatment on a flat sheet. The pillowcase is made from 100 percent cotton woven fabric. The fabric is not napped or printed. The pillowcase is folded and sewn on two sides. The 4-inch wide hem at the open end of the pillowcase is held in place by a double row of zigzag stitching. The twin needle stitch is held by a single bobbin thread. Although the double row of zigzag stitching is decorative it is the only stitch holding the hem.

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. 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 the 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 double zigzag stitching is decorative in nature it is required to complete the hem of the pillowcase and flat sheet. The pillowcase and sheet will be classified as not containing any embroidery, lace, braid, edging, etc.

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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