The tariff classification of a pillowcase from India

N069070 July 28, 2009 CLA-2-63:RR:NC:N3:349 CATEGORY: Classification TARIFF NO.: 6302.31.9010 Ms. Irma Ruiz Logfret, Inc. 101 Park Avenue Hoboken, NJ 07030 RE: The tariff classification of a pillowcase from India Dear Ms. Ruiz: In your letter dated July 14, 2009 you requested a classification ruling on behalf of Sheets and Company. The submitted samples are pillowcases. The pillowcases are made from 100 percent cotton woven fabric. The fabric is not printed or napped. The first pillowcase referred to as “faggoting hem” features a 4-inch wide self hem. The hem is held with a decorative stitch also known as hemstitching or picot stitching. The decorative stitch in the only stitch holding the hem. The second pillowcase referred to as “diamond hem” has a 4-inch wide self hem. A zigzag or satin stitch in a diamond pattern is the only stitch holding the hem. 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 stitch in the first and second pillowcase is not considered 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