The tariff classification of a pillowcase and flat sheet from Spain.

NY G84560 December 14, 2000 CLA-2-63:RR:NC:TA:349 G84560 CATEGORY: Classification TARIFF NO.: 6302.31.9010; 6302.31.9020 Mr. Stephen M. Zelman Stephen M. Zelman & Associates 888 Seventh Avenue New York, New York 10106 RE: The tariff classification of a pillowcase and flat sheet from Spain. Dear Mr. Zelman: In your letter dated November 17, 2000 you requested a tariff classification ruling on behalf of Induter USA. You submitted samples of a pillowcase and a flat sheet, which you refer to as style “Melange”. Both items are made from 100 percent cotton woven yarn dyed fabric. The fabric is not napped or fitted. The flat sheet and pillowcase are of a standard construction with a self-hem at the top of the sheet and at the opening of the pillowcase. The hem at the open end of the pillowcase and the hem along the top edge of the flat sheet is formed by a stitch that gathers fabric creating a raised effect that has the appearance of a corded tuck or piping. You refer to this stitch as “Lorza”. 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. HRL 955576 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, even though the stitching on the pillowcase and flat sheet creates a decorative effect, the stitching has a fundamental purpose in that it is required to complete the hem of the pillowcase and flat sheet. Therefore, the decorative effect on the hem of the flat sheet and pillowcase is not considered embroidery nor is it a form of edging, trimming or piping. 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, other than bolster cases. The duty rate will be 7.1 percent ad valorem. The duty rate will be 7 percent ad valorem in 2001. The applicable subheading for the flat and fitted sheets will be 6302.31.9020, HTS, which provides for bed linen, table linen, toilet linen and kitchen linen: other bed linen: of cotton: other: not napped… sheets. The duty rate will be 7.1 percent ad valorem. The duty rate will be 7 percent ad valorem in 2001. 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 212-637-7078. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division