The tariff classification of a pillowcase from Italy

NY C84233 March 6, 1998 CLA-2-63:RR:NC:TA:349 C84233 CATEGORY: Classification TARIFF NO.: 6302.31.9010 Ms. Margaret R. Polito Neville, Peterson & Williams 80 Broad Street - 34th Floor New York, NY 10004 RE: The tariff classification of a pillowcase from Italy Dear Ms. Polito: In your letter dated February 3, 1998 you requested a classification ruling on behalf of West Point Stevens, Inc. You have submitted a sample of a king size pillowcase. It is made from a 100 percent cotton jacquard woven fabric. The hem at the open end of the yarn-dyed pillowcase is sewn down with a decorative stitch referred to as "hemstitching". Additionally, the words "Ralph Lauren" are embroidered near the hem. You have indicated in your submission that this lettering will not appear on all pillowcases and ask that we issue a ruling for a pillowcase without these embroidered words. Heading 6302, Harmonized Tariff Schedule of the United States, provides for, inter alia, bed linen. The pillowcase at issue is classifiable within this heading. The more specific issue for this item is whether the decorative stitching along the hem is considered embroidery for purposes of classification. The stitching on the sample is created by punching a line of small circular holes in the fabric and holding these holes open with a series of stitches. In addition to the decorative effect, this machine stitching holds the hem. In Headquarters Ruling Letter (HRL) 955576, dated June 1, 1994, Customs confronted the issue of whether bed linen containing decorative stitches should be classifiable in the subheading that provided for various embellishments including embroidery. One of the bed sheets therein possessed decorative stitching almost identical to the stitching located on the subject merchandise. 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 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, the pillowcase contains a stitch that has a decorative effect and would be considered ornamental. Even though the stitching on the sheet is decorative in nature, the stitching is not sufficiently detailed to form or enhance a pattern or design. The stitching has a fundamental purpose in that it is required to complete the hem of the pillowcase. HRL 955576 states that "the fact that the manufacturer could have used a plainer stitch to hem the sheets is irrelevant. It is the choice of the manufacturer which stitches to use to produce his or her goods. It is not for us to judge the attractiveness of stitching utilized to create a good and decide, if a plainer stitch could have been used, that the choice of a prettier stitch makes it embroidery." Therefore, even though the stitching used on the subject merchandise is ornate, it is not embroidery, and is not classifiable as containing any embroidery. The applicable subheading for the pillowcase will be 6302.31.9010, Harmonized Tariff Schedule of the United States (HTS), which provides for bed linen, table linen, toilet linen and kitchen linen: other bed linen: of cotton: other: not napped... pillowcases. The duty rate will be 7.2 percent ad valorem. 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 212-466-5854. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division