The tariff classification of pillowcases from India

N250024 February 25, 2014 CLA-2-63:OT:RR:NC:N3:349 CATEGORY: Classification TARIFF NO.: 6302.31.9010 Mr. Rohit Mehortra NMK Textile Mills India Private Limited Suite #8, Lake City Center Kapurbawdi Thane, MH – 400607 India RE: The tariff classification of pillowcases from India Dear Mr. Mehortra: In your letter dated January 23, 2014 you requested a tariff classification ruling. The submitted pillowcases are referred to as Sample A and Sample B. Both pillowcases are made from 100 percent cotton woven fabric. The fabric is not printed or napped. The open end of both pillowcases is finished with a 4-inch wide self-hem. The hem on Sample A is held by a decorative zig-zag stitch in the form of a row of triangles or arrowheads. It is the only stitch holding the hem. The hem on Sample B is finished with the same decorative stitch as in Sample A but in this case it is sewn over an approximately 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, 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 pillowcase 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 hem in Sample B and following the reasoning in the cited rulings, the decorative triangular or arrowhead stitch on both Sample A and Sample B does not constitute embroidery. 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, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division