The tariff classification of a flat sheet from India

N113416 July 21, 2010 CLA-2-63:RR:NC:N3:349 CATEGORY: Classification TARIFF NO.: 6302.31.9020 Mr. Jeff Victoria Macys Merchandising Group 11 Penn Plaza New York, NY 10001 RE: The tariff classification of a flat sheet from India Dear Mr. Victoria: In your letter dated June 30, 2010 you requested a classification ruling. The submitted sample, identified as Style 1140, is a portion of a flat sheet representing the hem treatment that will be used on the top edge of the sheet. The flat sheet will be made from 100 percent cotton woven fabric. The fabric is not printed or napped. The top edge of the sheet features a 4-inch wide self hem that is held by a stitch you refer to as “faggoting.” This decorative stitch has also been referred to as “hemstitching” or “picot stitching.” The decorative 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 stitch is not considered embroidery. The applicable subheading for the flat sheet will be 6302.31.9020, 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… 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