The tariff classification of a pillowcase and sheet set from India

N246301 October 18, 2013 CLA-2-63:OT:RR:NC:N3:349 CATEGORY: Classification TARIFF NO.: 6302.31.9010 Mr. M. Mohan Kadri Wovens Plot No. NN-1, SIPCOT, Industrial Growth Centre P.V. Palayam Post, Perundurai – 638 052, Tamilnadu, India RE: The tariff classification of a pillowcase and sheet set from India Dear Mr. Mohan: In your letter dated September 11, 2013 you requested a tariff classification ruling. You submitted a sample of a pillowcase referred to as Ref. No. KW950, and a sheet set referred to as Ref. No. KW949. Both items are also noted as Design No. SRCK1044. They are made from 100 percent cotton woven fabric. The fabric is not printed or napped. The sheet set consists of two pillowcases, a flat sheet and a fitted sheet. The open end of the pillowcase, the pillowcases in the set and the top edge of the flat sheet in the set are finished with an approximately 7-inch wide self-hem. A two-inch wide band of decorative embroidery is sewn along the hem. This stitching is the only stitching that holds the hem. It appears that all of the stitching was performed in a single embroidery/hemming operation. The fitted sheet is fully elasticized and does not have any decorative stitching. The sheet set is packaged for retail sale in a clear vinyl bag. 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 referred to as hem stitching. Although “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 HQ H017098, dated November 30, 2007, a cotton sheet set featured a line of satin stitch embroidery creating a leaf and vine or laurel design along the hem of the flat sheet and pillowcase. Although the decorative embroidery enhanced the appearance of the bed set it was not considered embroidery for classification purposes as it was necessary to complete the article. In the instant case, the bed linen contains an elaborate stitch that has a decorative effect and would be considered ornamental. The stitching enhances the appearance of the submitted samples however; the stitching is required to complete the hem of the pillowcases and flat sheet. Like the bed linen at issue in HQ 955576 and H017698, due to its functionality the stitching on the submitted samples does not constitute embroidery for tariff purposes. The Explanatory Notes, which constitute the official interpretation of the Harmonized Tariff Schedule of the United States at the international level, state in Note (X) to Rule 3 (b) that the term "goods put up in sets for retail sale" means goods which: (a) consist of at least two different articles which are prima facie, classifiable in different headings; (b) consist of products or articles put up together to meet a particular need or carry out a specific activity; (c) are put up in a manner suitable for sale directly to users without repacking The pillowcase and sheet set do not qualify for "goods put up in sets for retail sale" as the items are classifiable under the same subheading. Each item in the set will be classified separately. The applicable subheading for the separate pillowcase and the pillowcases in the sheet set 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. The applicable subheading for the flat and fitted sheet will be 6302.31.9020, HTSUS, which provides for bed linen, table linen, toilet 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, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division