The tariff classification of pillowcases from India

N042617 November 3, 2008 CLA-2-63:RR:NC:N3:349 CATEGORY: Classification TARIFF NO.: 6302.31.9010 Mr. Joseph Delahanty Panalpina Inc. 1776 On-The-Green 67 Park Place Morristown, NJ 07960 RE: The tariff classification of pillowcases from India Dear Mr. Delahanty: In your letter dated October 16, 2008 you requested a classification ruling on behalf of VTX USA LLC. The submitted samples are pillowcases. All of the pillowcases are made from a 100 percent cotton woven fabric. The fabric is a 200 thread count percale and is not printed or napped. All three samples are a standard size. They all have a hem treatment on the face side only and the back features a European style side closure. PC-23811 referred to as Mini buttonhole stitch features a 4- inch wide self hem that is held in place with a ?- inch wide buttonhole stitch. PC-23838 referred to as Blue color Mini feather stitch has 4 inch wide self hem that is held in place with a ?- inch wide feather stitch. PC-29007 referred to as Picotting & Piping has a 4-inch wide self hem folded to create a small flap at the hemline. The hem on this pillowcase is held with a row of hemstitching or picot stitch. The hemstitching or picot stitch is the only stitch holding the hem. PC-29008 referred to as Line Pleat features a 4-inch wide self hem with six rows of sewn down pleats. 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. 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 the 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 although the stitching used on the pillowcases is decorative in nature it is required to complete the hem of the pillowcases. The pillowcases will be classified as not containing any embroidery, lace, braid, edging, trimming, piping or appliqué work. The applicable subheading for all of the pillowcases 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. 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