The tariff classification of a pillowcase and flat sheet from Portugal

N293409 February 6, 2018 CLA-2-63:OT:RR:NC:N3:349 CATEGORY: Classification TARIFF NO.: 6302.31.9010; 6302.31.9020 Mr. Scott Leonard HSN 1 HSN Drive St. Petersburg, FL 33729 RE: The tariff classification of a pillowcase and flat sheet from Portugal Dear Mr. Leonard: In your letter dated January 4, 2018, you requested a tariff classification ruling. Your letter was accompanied by samples. The samples will be returned to you, as requested. The pillowcase and flat sheet, item #44427 – Luxe Sateen Bedding, are made from 100 percent cotton woven fabric. The fabric is neither napped nor printed. The pillowcase is constructed from a single piece of folded fabric sewn along two sides with an opening on the fourth side to facilitate the insertion of a pillow. The fabric on the open end of the pillowcase is folded to form a 3-inch hem. A decorative satin stitch is sewn over a pre-stitched hem. The pre-stitching on the hem is a 4 stitch per inch (spi) single needle straight stitch. The standard size pillowcase is imported and sold in pairs inside a vinyl sleeve with an adhesive strip closure. The queen size flat sheet, item #44427 – Luxe Sateen Bedding, features a 3-inch top hem secured with a decorative satin stitch over a 4 spi single needle straight stitch. The remaining sides have a 3/8 inch hem. The flat sheet will be imported and sold separately inside a vinyl sleeve with an adhesive strip closure. In previous rulings, Customs and Border Protection (CBP) determined that a decorative stitch added over a 4 spi basting stitch was not considered embroidery. The 4 spi were not considered sufficient to hold the hem and the decorative stitch was considered functional as it served to complete the hem. See Headquarter Ruling Letter 965033, dated July 16, 2002. Therefore, the pillowcase and flat sheet are not considered to contain any 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: Of cotton: Other: Not napped: Pillowcases, other than bolster cases.” The rate of duty 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 and kitchen linen: Of cotton: Other: Not napped: Sheets.” The rate of duty 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 the World Wide Web at https://hts.usitc.gov/current. 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 Kim Wachtel at kimberly.a.wachtel@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division