CLA-2 CO:R:C:G 083648 DSN
Mr. Len Pawelczyk
Attorney In Fact
Asahi International, Corp.
1000 Remington Road
Schaumburg, Illinois 60173
RE: Classification of a pillow sham
Dear Mr. Pawelczyk:
This ruling letter is in response to your request of
December 16, 1988, on behalf of Asahi International, Corp.,
concerning classification under the Harmonized Tariff Schedule of
the United States Annotated (HTSUSA), for pillow shams produced
in Taiwan. A sample was submitted for examination.
FACTS:
The sample at issue is a pillow sham composed of 52 percent
polyester and 48 percent woven cotton. The sham has a 2 1/2 inch
ruffle composed of the same fabric and is stitched into the seams
of the sham.
ISSUE:
Whether the pillow sham at issue is classified under
heading 6302, HTSUSA.
LAW AND ANALYSIS:
Classification of merchandise is in accordance with the
General Rules of Interpretation (GRI's), taken in order. GRI 1
provides that the classification shall be determined according to
the terms of the headings and any relative section or chapter
notes.
-2-
Heading 6302, HTSUSA, provides for bed linen, table linen,
toilet linen and kitchen linen. The Explanatory Notes constitute
the official interpretation of the tariff at the international
level. The Explanatory Notes to heading 6302 state that the
heading covers bed linen, such as sheets, pillow cases, bolster
cases, eiderdown cases and mattress covers. Since the sample at
issue is designed to be used on a bed and is similar to the above
exemplars, it is classified under this heading. See HRL 084091
of June 9, 1989, where a pillow sham was classified under heading
6302, HTSUSA.
It is our opinion that a ruffle which is a non-functional
piece of fabric is considered edging. Fairchild's Dictionary of
Textiles, 6th edition, states that edging is a broad term for
material used as a decorative trim on the edge of garments.
The merchandise at issue contains a ruffle and therefore will be
classified accordingly.
HOLDING:
The merchandise at issue is classified under subheading
6302.32.1060, HTSUSA, which provides for bed linen, table linen,
toilet linen and kitchen linen, other bed linen, of man-made
fibers, containing any embroidery, lace braid, edging, trimming
piping or applique work, other, other, textile category 666, and
dutiable at the rate of 19.8 percent ad valorem.
Due to the changeable nature of the statistical annotation
and the restraint (quota/visa) categories applicable to textile
merchandise, you should contact your local Customs office prior
to importation of this merchandise to determine the current
status of any import restraints or requirements.
Sincerely,
John Durant, Director
Commercial Rulings Division