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NY M84716




July 13, 2006

CLA-2-63:RR:NC:N3:349 M84716

CATEGORY: CLASSIFICATION

TARIFF NO.: 6302.31.9010

Carolyn B. Malina
Lands’ End, Inc.
2 Lands’ End Lane
Location #22-290
Dodgeville, WI 53595

RE: The tariff classification of a pillowcase from China.

Dear Ms. Malina:

In your letter dated June 22, 2006 you requested a classification ruling.

The instant sample, identified as styles 177193, 177194, 177195, is a pillowcase. The pillowcase is made from 100 percent cotton woven fabric. The fabric is not printed or napped. The 4-inch wide hem along the open end of the pillowcase is first held in place with a fusible tape. A satin stitch is embroidered over the fused seam completing 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. 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 fusible tape. 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.” The fusible tape is not strong enough to hold the hem alone and the satin stitch is required to complete the hem. 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.

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. 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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