The tariff classification of a pillowcase from China

N093137 March 1, 2010 CLA-2-63:RR:NC:N3:349 CATEGORY: Classification TARIFF NO.: 6302.31.9010 Ms. Carey Ng Taylor Home Fashions Ltd. Po Shau Center, 7/F 115 How Ming Street Kwun Tong, Kowloon, Hong Kong RE: The tariff classification of a pillowcase from China Dear Ms. Ng: In your letter dated January 29, 2010 you requested a classification ruling. The submitted sample, identified as Style no. “Marrow Like Sewing,” 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 held in place by a double row of zigzag stitching referred to as the merrow stitch. 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