The tariff classification of pillowcases from Pakistan

N050619 February 12, 2009 CLA-2-63:RR:NC:N3:349 CATEGORY: Classification TARIFF NO.: 6302.31.9010 Ms. Margaret Polito Neville Peterson LLP 17 State Street – 19th Floor New York, NY 10004 RE: The tariff classification of pillowcases from Pakistan Dear Ms. Polito: In your letter dated January 29, 2009 you requested a classification ruling on behalf of Nisbat Chunian, Ltd. The submitted samples are pillowcases identified as samples A, B and C. The pillowcases will be made from 100 percent cotton woven fabric. The fabric is not napped or printed. All three pillowcases have a 4-inch wide self hem along the open end. Sample A features a row of decorative zigzag stitching in a scallop shape along the hem. This is the only stitch that holds the hem. Sample B has a decorative stitch that creates a series of small open diamonds. This stitch may be known as a honeycomb or shirring stitch. It is the only stitch holding the hem. The hem on Sample C contains a decorative zigzag stitch in a small and large ball pattern with an outline effect. The stitch is superimposed over an approximately 4 stitches per inch basting stitch.      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. HQ 963601 of February 15, 2000 explained that a decorative stitch sewn over a completed hem (made with a straight stitch) is not functional and would be considered embroidery. The decorative stitches on Samples A and B are the only stitches holding the hem and would not be considered embroidery. HQ 965033, dated July 16, 2002, concerned the classification of pillowcases that had a hem formed by a basting stitch with a row of decorative hemstitch sewn along the hem. The ruling noted that: "…the hem has been sewn first by a basting stitch and then completed with the picot stitch. A visual examination of the particular basting stitch hem reveals that it is approximately 4 stitches per inch. The regular stitch on the pillowcase is approximately 11 stitches per inch. The instant basting stitch alone would not be able to sustain repeated use and thus the decorative hemstitch serves to complete the hem. Like the sheets at issue in HQ 955576, due to its functionality, the picot stitch on the instant pillowcase does not constitute embroidery.” Noting the similarity of the Sample C hem and following the reasoning in the cited rulings, the decorative large and small ball zigzag stitch on Sample C does not constitute embroidery.     The applicable subheading for 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/. 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