The tariff classification of pillowcases from China

N036097 September 9, 2008 CLA-2-63:RR:NC:N3:349 CATEGORY: Classification TARIFF NO.: 6302.31.9010; 6302.31.5010 Antoinette McKnight American Shipping Company Inc. 250 Moonachie Rd., 5th Floor Moonachie, NJ 07074 RE: The tariff classification of pillowcases from China Dear Ms. McKnight: In your letter dated August 19, 2008 you requested a classification ruling on behalf of Welspun USA. The submitted samples, style names Ana, Bradley, Isabel, Lucca and Tayloe, are pillowcases. All of the pillowcases are made from a 100 percent cotton woven sateen fabric. The fabric is not printed or napped. The open end of pillowcases features a 4-inch wide self hem. Style Ana features a ½ inch wide embroidered hem treatment with a large and small loop pattern. Style Bradley contains a ¼ inch wide circle and oval chain embroidered hem treatment. The hem on style Isabel is finished with a ½ inch wide embroidered scrolling vine design. The hem on style Lucca is finished with a ½ inch wide embroidered pattern. Although highly decorative these embroidered stitches are the only stitches holding the hem. Following Headquarters Ruling Letter (HQ) 955576, dated June 1, 1994, noted that if the decorative stitching was required to complete the hem, it was functional and therefore did not constitute embroidery. In this case the decorative stitching used on style names Ana, Bradley, Isabel and Lucca is not considered embroidery. Style Tayloe appears to be made from four rows of stitching, two outer straight rows and two inner zigzag stitches creating a diamond or “X” pattern. Some of this decorative stitching is needed to hold the hem while the rest is considered embroidery. The applicable subheading for style names Ana, Bradley, Isabel and Lucca will be 6302.31.9010, Harmonized Tariff Schedule of the United States (HTSUS), 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 applicable subheading for style name Tayloe will be 6302.31.5010, HTSUS which provides bed linen, table linen, toilet linen and kitchen linen: other bed linen: of cotton: containing any embroidery, lace, braid, edging, trimming, piping or applique work: not napped… pillowcases, other than bolster cases. The duty rate will be 20.9 percent ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. The pillowcases fall within textile category 360. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries. The textile category number above applies to merchandise produced in non-WTO member-countries. Quota and visa requirements are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information on quota and visa requirements applicable to this merchandise, we suggest you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” which is available on our web site at www.cbp.gov. For current information regarding possible textile safeguard actions on goods from China and related issues, we refer you to the web site of the Office of Textiles and Apparel of the Department of Commerce 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