The tariff classification of a pillowcase and flat sheet from Pakistan or Indonesia.

NY G86291 February 6, 2001 CLA-2-63:RR:NC:TA:349 G86291 CATEGORY: Classification TARIFF NO.: 6302.31.9010; 6302.31.9020 Mr. Allan Sutter J.W. Hampton, Jr. & Co., Inc. 161-15 Rockaway Blvd Jamaica, NY 11434 RE: The tariff classification of a pillowcase and flat sheet from Pakistan or Indonesia. Dear Mr. Sutter: In your letter dated January 10, 2001 you requested a classification ruling on behalf of Poly Commodity Corp. You submitted a sample of a pillowcase. The pillowcase is made from cotton woven fabric. It is sewn on two sides with a slit opening at one end used to accommodate the insertion of a pillow. The hem on the open end of the pillowcase is finished with a “satin stitch”. This stitch is the only stitch holding the hem. You indicate that a flat sheet will also be imported. The top edge of the flat sheet will be finished in the same manner as the pillowcase. 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 on the subject merchandise. Although a satin stitch is commonly recognized as an embroidery stitch, it was noted in the ruling that the function or purpose of the stitching is a fundamental part of the definition of 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 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 is decorative in nature, the “satin stitch” is required to complete the hem of the pillowcase and flat sheet. The pillowcase and sheet will be classified as not containing any embroidery, lace, braid, edging, etc. 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 percent ad valorem. The applicable subheading for the flat sheet 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 percent ad valorem. The pillowcase falls within textile category designation 360. The sheet falls within textile category designation 361. Based upon international textile trade agreements products of Pakistan and Indonesia are subject to quota and the requirement of a visa. The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web site at www.customs.gov. In addition, the designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected and should also be verified at the time of shipment. 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