The tariff classification of a flat sheet and pillowcase from India

N108916 June 18, 2010 CLA-2-63:OT:RR:NC:N3:349 CATEGORY: Classification TARIFF NO.: 6302.31.9010; 6302.31.9020 Ms. Antoinette McKnight American Shipping Company 250 Moonachie Rd., 5th Floor Moonachie, NJ 07074 RE: The tariff classification of a flat sheet and pillowcase from India Dear Ms. McKnight: In your letter dated June 4, 2010 you requested a tariff classification on behalf of Welspun USA Inc. The submitted samples are a flat sheet (Style # CRST400-RNCS-WHT-EMB-FLTSH) and a pillowcase (Style # CRST400-RNCS-WHT-EMB-PLWCS). Both items are made from 100 percent cotton woven fabric. The fabric is not printed or napped. The flat sheet features a 5-inch wide top hem. The hem is held in place with a decorative zigzag stitch in the shape of a row of diamonds. The pillowcase is folded and sewn along two sides with an open end. The hem along the open end is finished in the same manner as the flat sheet. The decorative zigzag stitching in the flat sheet and pillowcase 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 stitching 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. The applicable subheading for the flat sheet will be 6302.31.9020, HTSUS, which provides for bed linen, table linen, toilet linen: other bed linen: of cotton: other: not napped… sheets. 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