United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 2007 NY Rulings > NY N009005 - NY N009065 > NY N009028

Previous Ruling Next Ruling
NY N009028




April 12, 2007

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 6302.31.9010

Mike Choi
MKC Customs Brokers Int’l, Inc.
P.O. Box 91042
Los Angeles, CA 90009-1042

RE: The tariff classification of a pillowcase from Pakistan

Dear Mr. Choi:

In your letter dated March 21, 2007 you requested a classification on behalf of Neworld Inc.

The submitted sample is a pillowcase (T-400). The pillowcase is made from 100 percent cotton. The fabric is not napped or printed. The open end of the pillowcase features a 4-inch wide self-turned hem. The hem contains a decorative stitch sometimes referred to as a “hemstitching” or “picot stitch”. The “hemstitching” or “picot stitch” 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. 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. Like the sheets at issue in HQ 955576, due to its functionality, the picot stitch on the instant 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. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries. The textile category number above applies to merchandise produced in non-WTO member-countries. Quota and visa requirements are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information on quota and visa requirements applicable to this merchandise, we suggest you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” which is available on our web site at www.cbp.gov. For current information regarding possible textile safeguard actions on goods from China and related issues, we refer you to the web site of the Office of Textiles and Apparel of the Department of Commerce 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,

Previous Ruling Next Ruling

See also: