The tariff classification of pillowcases from India.

NY L82056 February 8, 2005 CLA-2-63:RR:NC:TA:349 L82056 CATEGORY: Classification TARIFF NO.: 6302.31.9010 Ms. Patty Kittel Target Customs Brokers, Inc. 100 Nicollet Mall Minneapolis, Minnesota 55403 RE: The tariff classification of pillowcases from India. Dear Ms. O’Neill: In your letter dated November 24, 2004 you requested a classification ruling on behalf of Target Stores. The instant samples, identified as style number D60, are pillowcases. The pillowcases are made from 100 percent cotton woven fabric. The fabric is not napped or printed. It is folded and sewn along the bottom and one side. The top end features a silt opening. The hem at the open end is finished with a stitch you refer to as a “barratto” stitch. This stitch is the only stitch that 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 similar to the stitching on the subject merchandise. Although the 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 “barrato stitch” is required to complete the hem of the pillowcases. The pillowcases will be classified as not containing any embroidery, lace, braid, edging, etc.                  The applicable subheading for the pillowcases 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 6.7 percent ad valorem. The pillowcases fall within textile category designation 360. Quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information as to whether quota and visa requirements apply to this merchandise, we suggest that you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” available at our web site at www.cbp.gov. In addition, you will find current information on textile import quotas, textile safeguard actions and related issues at the web site of the Office of Textiles and Apparel, 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, National Commodity Specialist Division