The tariff classification of a pillowcase from China and Pakistan

N080501 October 27, 2009 CLA-2-63:RR:NC:N3:349 CATEGORY: Classification TARIFF NO.: 6302.31.9010 Mr. Herbert Chavarria Action Customs Expediters, Inc. 115 Christopher Columbus Drive Jersey City, NJ 07302 RE: The tariff classification of a pillowcase from China and Pakistan Dear Mr. Chavarria: In your letter dated October 13, 2009 you requested a classification ruling on behalf of Baltic Linen Co, Inc. The submitted sample is a pillowcase. The pillowcase is made from 100 percent cotton woven fabric. The fabric is not printed or napped. The 4-inch wide self hem on the face side of the pillowcase is held in place with a double row of zigzag stitching. The twin needle stitch is held by a single bobbin thread. Although the double row of zigzag stitching is decorative it 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 is not considered embroidery. The applicable subheading for the pillowcase 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