The tariff classification of a pillowcase from China.

N245362 September 5, 2013 CLA-2-63:OT:RR:NC:N3:349 CATEGORY: Classification TARIFF NO.: 6302.31.9010 Mr. Carey Ng Taylor Home Fashions Ltd. 7/F.,Po Shau Center 115 How Ming Street Kwun Tong, Kowloon, Hong Kong RE: The tariff classification of a pillowcase from China. Dear Mr. Ng: In your letter dated August 19, 2013 you requested a tariff classification ruling. You submitted a sample of a pillowcase referred to as Style Ladder Hemstitching. The pillowcase is made from 100 percent cotton woven fabric. The fabric is not printed or napped. The open end of the pillowcase is finished with a 4-inch wide self-hem. A row of decorative stitching referred to as a ladder stitch is sewn along the hem. This hemstitching has also been referred to as picot stitching. It is the only stitch holding the hem. The stitching, which is a machine imitation of hand hemstitching, is created by punching a line of small circular holes in the fabric and holding these holes open with a series of stitches. In Headquarters Ruling Letter (HQ) 955576, dated June 1, 1994, Customs confronted the issue of whether bed linen containing decorative stitches should be classifiable in the subheading that provided for various embellishments including embroidery. One of the bed sheets therein possessed decorative stitching almost identical to the stitching on the subject merchandise. Although this “hemstitching” is recognized as an embroidery stitch, it was noted in the ruling that the function or purpose of the stitching is a fundamental part of the definition of 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.” HQ 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, the pillowcase contains a stitch that has a decorative effect and would be considered ornamental. The “hemstitch” enhances the appearance of the submitted sample however; the stitching is required to complete the hem of the pillowcase. Like the bed linen at issue in HQ 955576, due to its functionality the ladder hemstitching on the submitted sample does not constitute embroidery for tariff purposes. 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, Myles B. Harmon Acting Director National Commodity Specialist Division