The tariff classification of a pillowcase and flat sheet from India

N117843 August 12, 2010 CLA-2-63:OT:RR:NC:TA:349 CATEGORY: Classification TARIFF NO.: 6302.31.5020; 6302.31.9010 Mr. Jeff Victoria Macys Merchandising Group 11 Penn Plaza New York, NY 10001 RE: The tariff classification of a pillowcase and flat sheet from India Dear Mr. Victoria: In your letter dated August 2, 2010 you requested a tariff classification ruling. You submitted samples of a flat sheet, style H3201, and a pillowcase, style H3202. Both items are made from 100 percent cotton woven fabric. The fabric is not printed or napped. The pillowcase is folded in half and sewn along two sides with an open end. The open end features a 4-inch wide self hem held by a decorative stitch referred to as picot stitching. The stitch may also be known as hemstitching. This decorative stitching is the only stitch holding the hem. The flat sheet is hemmed on four sides. The top edge has a 4-inch wide self hem with mitered corners. That hem is held in place with the decorative picot or hemstitching. It is the only stitch holding the top hem. However, that decorative stitch also extends 10 inches into the body of the sheet starting from the inner mitered corners. You refer to this entire top edge treatment as an Italian turn back. 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 on the pillowcase hem and the stitching holding the mitered hem on the flat sheet are not considered embroidery. The decorative stitching that extends into the body of the sheet has no function and is considered embroidery. The applicable subheading for the flat sheet, style H3201, will be 6302.31.5020, 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… sheets. The duty rate will be 20.9 percent ad valorem. The applicable subheading for the pillowcase, style H3202, will be 6302.31.9010, 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