The tariff classification of pillowcases from India

N219560 June 27, 2012 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 pillowcases from India Dear Ms. McKnight: In your letter dated May 29, 2012 you requested a tariff classification ruling on behalf of Welspun USA Inc. The submitted samples, identified as Style# Megen, Style# Lowdutyemb43, Style# Lowdutyemb07 and Style# Lowdutyemb09, are pillowcases. All of the pillowcases are made from 100 percent cotton woven fabric. The fabric is not napped or printed. The face side of these pillowcases features a decorative hem treatment while the reverse side has a plain self hem. All four Styles have a 4-inch wide self hem. The hem of Style# Megen is finished with decorative satin stitch embroidery creating a multi-strand rope design. Style# Lowdutyemb43 features a decorative multi-strand abstract embroidered design. Style# Lowdutyemb07 has a decorative alternating high and low narrow loop embroidered design. The hem of Style # Lowdutyemb09 contains an elaborate vine and leaf embroidered design. The decorative stitches are the only stitches holding the hem. It appears that all of the stitches were performed in the single embroidery/hemming operation. 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. Customs explained that "just because the stitch used may be considered a type of embroidery stitch does not mean that its use automatically creates embroidery." HRL 955576 further stated that in determining whether a decorative stitch constitutes embroidery, Customs will refer to three factors. The applicable criteria are as follow: 1. whether the stitching is ornamental, 2. whether the stitching creates or enhances a design or pattern, and 3. whether the stitching is superimposed upon a previously completed fabric or article or is the stitching required to create or complete the fabric or article. Customs further maintains that the third factor focuses on the functionality and primary purpose of the stitching. In the instant case even though the various stitches are decorative in nature they are required to complete the hems on all of the submitted pillowcases. The pillowcases will be classified as not containing any embroidery, lace, braid, edging, etc. The applicable subheading for the pillowcases 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, Thomas J. Russo Director National Commodity Specialist Division