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NY N016683




September 20, 2007

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 6302.31.9010

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

RE: The tariff classification of pillowcases from India

Dear Mr. Rodriguez:

In your letter dated September 4, 2007 you requested a classification ruling on behalf of VTX USA LLC.

You submitted samples of four pillowcases (PC 0200 CO DZ104 SP 001 21250, PC 0200 CO DZ2104 SP001 21251, PC 0330 CO SP201 SS 001 21347 and PC 0330 CO SZ101 SS 001 21348). All of the pillowcases are made from 100 percent cotton woven fabric. The fabric is not napped or printed. PC 0200 CO DZ104 SP 001 21251 features a 4-inch wide hem at the open end of the pillowcase that is held in place by a double row of red colored 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. PC 0330 CO SP201 SS 001 21251 is made in the same manner as the above with the exception of a different color thread combination used in the double zigzag stitching.

PC 0330 CO SZ101 SS 001 21347 has a 4-inch wide hem at the end of the pillowcase that is held in place by a single zigzag sateen stitch. The zigzag stitch is the only stitch holding the hem in place and is not considered embroidery. PC 0330 CO SP201 SS 001 21348 has a 4-inch wide hem that is held in place by a decorative hemstitch sometimes referred to as a picot stitch. The hemstitch or picot stitch is the only stitch holding the hem. In this case the hemstitch or picot stitch is not considered embroidery.

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 row zigzag in PC 0200 CO DZ104 SP 001 21250, PC 0330 CO SP201 SS 001 21251 and the single row zigzag stitching in PC 0330 CO SZ101 SS 001 21347 is decorative in nature it is required to complete the hem. Also, the hemstitch or picot stitch in PC 0330 CO SP201 SS001 21348 is not considered embroidery. All of the pillowcases will be classified as not containing any embroidery, lace, braid, edging, etc.

The applicable subheading for all four pillowcases 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 pillowcases fall 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. 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,

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