The tariff classification of a pillowcase and comforter cover from China and India

N088886 January 7, 2010 CLA-2-63:RR:NC:N3:349 CATEGORY: Classification TARIFF NO.: 6302.21.9010; 6302.31.5050 Ms. Carolyn B. Malina Lands’ End, Inc. 2 Lands’ End Lane Location #22-290 Dodgeville, WI 53595 RE: The tariff classification of a pillowcase and comforter cover from China and India Dear Ms. Malina: In your letter dated December 24, 2009 you requested a classification ruling. You submitted samples of a pillowcase (Style 389484) and a comforter cover (389563). The elliptical dot print pillowcase is made from 100 percent cotton woven fabric. The fabric is printed and not napped. The open end features a 4-inch wide self hem held by a decorative zigzag satin stitch. The decorative zigzag stitch 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 zigzag stitch is not considered embroidery. The pillowcase is made in China. The twill woven comforter cover is made from 100 percent cotton. The fabric is not printed and not napped. It is sewn on three sides with an opening along the fourth. The cover features a button and buttonhole closure along the open end. Half inch wide twill tapes are sewn to the face side creating a decorative pattern. The cover is made in India. The applicable subheading for the pillowcase will be 6302.21.9010, HTSUS, which provides for bed linen, table linen and kitchen linen: other bed linen, printed: of cotton: other: not napped…pillowcases, other than bolster cases. The duty rate will be 6.7 percent ad valorem. The applicable subheading for the comforter cover will be 6302.31.5050, 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: containing any embroidery, lace, braid, edging, trimming, piping or appliqué work: not napped… other. The rate of duty 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/. 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