The tariff classification of sheets from Pakistan

NY L80278 October 27, 2004 CLA-2-63:RR:NC:TA:349 L80278 CATEGORY: Classification TARIFF NO.: 6302.31.5020; 6302.31.9020 Ms. Elizabeth M. Cantu J. C. Penney Purchasing Corporation P.O. Box 10001 Dallas, TX 75301 RE: The tariff classification of sheets from Pakistan Dear Ms. Cantu: In your letter dated October 18, 2004 you requested a classification ruling. You submitted four swatches of fabric with different hem treatments to represent the hems used to finish the top edge of flat sheets. All of the swatches are made from woven cotton fabrics that are not napped and not printed. The hem on Exhibit A is made by folding the fabric on itself and making multiple folds at the edge. The multiple fold hem, referred to as a “Z” stitch hem, is sewn with a single stitch. The folds create a pleat that has the appearance of piping but does not contain piping. This hem does not contain any embroidery, lace, braid, edging, trimming, piping or appliqué work. Exhibit B consists of a four inch wide banded top hem. A strip of self-fabric piping is inserted in the seam where the banding is sewn to the main panel of the sheet. The banding is also made from self-fabric. This hem contains piping. The hem on Exhibit C is made by folding the yarn-dyed fabric on itself and sewing the hem with double needle stitching. It does not contain any embroidery, lace, braid, edging, trimming, piping or appliqué work. The fabric in Exhibit D is also folded on itself creating a 2.5-inch wide hem that is held in place with a single row of stitching. A row of satin stitch embroidery is added over this finished hem. This hem contains embroidery. In your letter you suggest that Exhibit B and Exhibit D should be classified under subheading 6302.31.9020 as bed linen that does not contain any decorations and that Exhibit C should be classified under 6302.21.9020 as printed bed linen. The strip of folded self-fabric that you refer to as a pleat in Exhibit B is actually a strip of piping inserted in the seam that creates the hem. The satin stitch in Exhibit D is sewn over a completed hem. It is not the “only” stitch to hold the hem and if one were to remove the satin stitch one would find a finished hem held in place by a single row of stitching. The decorative satin stitch is considered embroidery. The fabric in Exhibit C is yarn-dyed and not printed. The applicable subheading for Exhibit B and D will be 6302.31.5020, Harmonized Tariff Schedule of the United States (HTS), which provides for which provides for bed linen, table linen, toilet linen and kitchen linen: other bed linen: of cotton: containing any embroidery, lace, braid, edging, trimming, piping or appliqué work: not napped: sheets. The duty rate will be 20.9 percent ad valorem. The applicable subheading for Exhibit A and C will be 6302.31.9020, HTS, which provides for bed linen, table linen, toilet linen: other bed linen: of cotton: other: not napped… sheets. The duty rate will be 6.7 percent ad valorem. The sheets fall within textile category designation 361. Based upon international textile trade agreements products of Pakistan 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 Textile Status Report for Absolute Quotas, which is available at our Web site at www.cbp.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 646-733-3043. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division