The tariff classification of a pillowcase from India

N189003 November 4, 2011 CLA-2-63:OT:RR:NC:N3:349 CATEGORY: Classification TARIFF NO.: 6302.31.9010 Ms. Antoinette McKnight American Shipping Company Inc. 250 Moonachie Rd., 5th Floor Moonachie, NJ 07074 RE: The tariff classification of a pillowcase from India Dear Ms. McKnight: In your letter dated October 11, 2011 you requested a tariff classification ruling on behalf of Welspun USA Inc. The submitted sample, identified as Style# Ultimatewelspun, is a pillowcase. The pillowcase is made from 100 percent cotton woven fabric. The fabric is not napped or printed. The open end of the pillowcase has a 4-inch wide self hem finished with a decorative stitch that has the appearance of a double row of zigzag stitching. The double row is held by a single bobbin thread on the back. This decorative stitch is superimposed over an approximately 3.5 to 4 stitch per inch basting stitch. 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. HQ 963601 of February 15, 2000 explained that a decorative stitch, similar to the instant zigzag or satin stitch, sewn over a completed hem (made with a straight stitch) is not functional and would be considered embroidery. HQ 965033, dated July 16, 2002, concerned the classification of pillowcases that had a hem formed by a basting stitch with a row of decorative hemstitch sewn along the hem. The ruling noted that: "…the hem has been sewn first by a basting stitch and then completed with the picot stitch. A visual examination of the particular basting stitch hem reveals that it is approximately 4 stitches per inch. The regular stitch on the pillowcase is approximately 11 stitches per inch. The instant basting stitch alone would not be able to sustain repeated use and thus the decorative hemstitch serves to complete the hem. Like the sheets at issue in HQ 955576, due to its functionality, the picot stitch on the instant pillowcase does not constitute embroidery." Noting the similarity of the instant hem and following the reasoning in the cited rulings, the decorative zigzag stitch on the submitted pillowcase does not constitute 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