The tariff classification of a pillowcase and flat sheet from India

N256984 September 23, 2014 CLA-2-63:OT:RR:NC:N3:349 CATEGORY: Classification TARIFF NO.: 6302.31.9010; 6302.31.9020 Mr. Charles Metzler Indo Count Global, Inc. 12330 Pine Valley Club Drive Charlotte, NC 28277 RE: The tariff classification of a pillowcase and flat sheet from India Dear Mr. Metzler: In your letter dated August 24, 2014, received by our office on September 9, 2014, you requested a tariff classification ruling. You submitted a sample of a pillowcase and indicated that you will import a flat sheet made with the same fabric and hem treatment. The pillowcase is made from 100 percent cotton woven fabric. The fabric is not napped and not printed. It has a European side closure with a 4-inch wide self-hem on the face side. A single row of full ball embroidery is sewn along the hem. You refer to this as a pearl stitch. This is the only stitching that holds the hem.  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 H017698, 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 pillowcase contains an elaborate stitch that has a decorative effect and would be considered ornamental. The stitching 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 and H017698, due to its functionality, the stitching on the submitted pillowcase 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. The applicable subheading for the flat 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 John.M.Hansen.cbp.dhs.gov. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division