CLA-2 CO:R:C:T 953296 SK
TARIFF NO'S: 6302.31.1020; 6302.31.1040; 6302.32.1020;
6302.32.1040
John M. Peterson
Neville, Peterson & Williams
39 Broadway
New York, N.Y. 10006
RE: Classification of pillowcase and flat sheet; bed linens;
whether certain decorative stitching is deemed embroidery
for classification purposes; hemstitch; fagot stitch;
"drawn work"; Fairchild's Dictionary of Textiles, 6th
Edition; 6302.31.1020; 6302.31.1040; 6302.32.1020;
6302.32.1040, HTSUSA.
Dear Mr. Peterson:
This is in response to your letter of December 29, 1992, on
behalf of your client, Natural Feather & Textiles Inc.,
requesting a binding classification ruling for two items: a
pillowcase and a flat sheet imported from China. A sample of the
pillowcase was submitted for our review.
FACTS:
The pillowcase and flat sheet will be made from either 100
percent cotton woven fabric or 100 percent man-made fiber woven
fabric. The pillowcase measures approximately 20-1/8 inches by
30-1/2 inches and features a hem at the open end which is sewn
down with a broad circular stitch referred to in your submission
as a "classic hemstitch"; this stitch is also known as a "fagot
stitch" or as "drawn work." The sheet features the same stitch
work on the top end of the hem.
ISSUE:
Whether the pillowcase and flat sheet at issue are
classifiable as "embroidered" bed linen under heading 6302,
HTSUSA?
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LAW AND ANALYSIS:
Classification of merchandise under the Harmonized Tariff
Schedule of the United States Annotated (HTSUSA) is in accordance
with the General Rules of Interpretation (GRI's), taken in order.
GRI 1 provides that classification shall be determined according
to the terms of the headings and any relative section or chapter
notes.
Heading 6302, HTSUSA, provides for, inter alia, bed linen.
Accordingly, the pillowcase and flat sheet at issue are properly
classifiable within this heading of the nomenclature. The more
specific issue, is whether the subject merchandise is deemed
embroidered for purposes of classification at the eight-digit
level within heading 6302, HTSUSA.
In your submission you state that the subject merchandise
(if imported in cotton) is classifiable under subheadings
6302.31.2020 and 6302.31.2040, HTSUSA, as non-embroidered bed
linens. In support of this contention, you assert that the
hemstitch used in the manufacture of these items serves primarily
a functional purpose and therefore classification should not be
based on the hemstitch component of the subject merchandise as it
is not ornamental and therefore not embroidery. You cite
Headquarters Ruling Letter (HRL) 084964, dated September 19,
1989, in which Customs determined that a handkerchief with a
small triangle of non-contrasting stitching was deemed not
embroidered for tariff purposes because "no ornamental effect"
was created.
We disagree that the hemstitch used in the manufacture of
the submitted samples is primarily utilitarian in nature. The
joining together of the component parts of the articles at issue
could have been accomplished using a less complicated and less
costly sewing method. We are unable to accept the proposition
that the manufacturer chose to use a decorative stitch, which
necessitates greater cost in time and effort, primarily to piece
together the two sections of the subject merchandise when this
could be accomplished with a simple, non-decorative stitch. A
hemstitch was used precisely because it is primarily ornamental
in nature and may very well provide the motivating impetus for
the purchase of this particular pillowcase and flat sheet. Any
simple seam can join a hem to another piece of fabric; the
decorative hemstitch was specifically used in this instance
because of the visual effect it creates and it is therefore
properly deemed "ornamental" in nature.
In further support of your contention that the bed linens at
issue are not embroidered, you cite several Customs rulings which
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were issued under the Tariff Schedules of the United States
Annotated (TSUSA) in which this office held that stitching which
affixes one portion of a textile article to another is not
ornamental for classification purposes. (See, e.g. HRL 059229,
dated July 17, 1989, in which Customs determined that the
stitching which secures a pocket to trousers is not ornamental;
and HRL 051618, dated July 7, 1978, in which this office held
that overlock stitching on shirt patches, which connects one
patch to another, is primarily functional and not ornamental and
therefore not taken into consideration for classification
purposes).
TSUSA cases are not precedential for purposes of
classification under the HTSUSA. While it is true that Customs
may consider TSUSA rulings when classifying merchandise under the
HTSUSA, we are under no obligation to do so. Moreover, reference
to TSUSA decisions is only proper when those rulings have direct
relevance to the issue currently under review under the HTSUSA.
That is not the case here. The TSUSA cases you cite analyze the
role of stitching used in the affixation of pockets to trousers
and the piecing together of shirt patches. This type of
stitching is utilitarian in nature and serves a different
purpose, and creates a very different visual effect, from the
stitch work presently under consideration. As stated above, the
hemstitch used in the present case is primarily decorative and
HRL's 059229 and 051618 provide no guidance in this instance.
You state that as the hemstitch on the submitted samples is
in a non-contrasting color, it does not visually enhance the bed
linen and is not decorative or ornamental in nature and therefore
does not meet the definition of embroidery as set forth in the
Explanatory Notes (EN) to heading 5810, HTSUSA, which state,
"embroidery is obtained by working with embroidering threads on a
pre-existing ground of ... woven fabric... in order to produce an
ornamental effect on that ground" [emphasis added]. We note
that there is no requirement that stitch work be done in
contrasting colors from the ground fabric in order for it to be
deemed decorative or visually enhancing. The hemstitch employed
in the instant case is non-contrasting, yet it serves to create
an elegant, monochromatic effect that does "visually enhance" the
bed linen it adorns. Consequently, the fact that non-contrasting
stitching is used on the subject merchandise will not preclude it
from being classified as embroidered articles of bed linen. We
further note that the fact that the amount of embroidery on these
articles is rather small is no bar to classification under
subheadings 6302.31.1020 and 6302.31.1040, HTSUSA, as these
provisions merely require that "any" embroidery be present.
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Lastly, there is support in the language of the tariff
schedule that the type of stitch work used in the manufacture of
these articles is deemed embroidery for classification purposes.
The EN to heading 5810, HTSUSA, specifically cite "drawn thread
work" as an example of embroidery. Fairchild's Dictionary of
Textiles, 6th edition, defines "hemstitching" as an "ornamental
decoration achieved by drawing out parallel threads at the inner
edges of a hem and drawing together in groups the cross threads
by successive stitches." "Fagoting" is described as "an effect
in fabric produced by drawing a number of threads and tying small
bunches of the remaining threads in the center." "Drawn work" is
defined as "a method of decorating fabrics by drawing out certain
threads and fastening the remaining threads with fancy stitches
into patterns." The ornamental stitch work performed on the
pillowcase and flat sheet at issue is representative of a type of
drawn work and is therefore specifically provided for in the EN
to heading 5810, HTSUSA, as a form of embroidery. Accordingly,
the articles at issue are properly classifiable as embroidered
bed linen under subheading 6302.31.1020 and 6302.31.2040, HTSUSA.
HOLDING:
If the pillowcase and flat sheet are made of 100 percent
woven cotton, classification is as follows:
* pillowcase: classifiable under subheading 6302.31.1020, HTSUSA,
which provides for bed linen, table linen, toilet linen and
kitchen linen: other bed linen: of cotton: containing any
embroidery, lace, braid, edging, trimming, piping or applique
work... pillowcases, other than bolster cases: not napped. The
rate of duty is 23.8 percent ad valorem and the textile quota
category is 360.
* flat sheet: classifiable under subheading 6302.31.1040, HTSUSA,
which provides for bed linen, table linen, toilet linen and
kitchen linen: other bed linen: of cotton: containing any
embroidery, lace, braid, edging, trimming, piping or applique
work... sheets: not napped. The rate of duty is 23.8 percent ad
valorem and the textile quota category is 361.
If the pillowcase and flat sheet are made of man-made
fibers, classification is as follows:
* pillowcase: classifiable under subheading 6302.32.1020, 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... pillowcases, other than bolster cases: not napped. The
rate of duty is 17 percent ad valorem and the textile quota
category is 360.
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* flat sheet: classifiable under subheading 6302.32.1040, 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... sheets: not napped. The rate of duty is 17 percent ad
valorem and the textile quota category is 360.
Due to the changeable nature of the statistical annotation
(the ninth and tenth digits of the classification) and the
restraint (quota/visa) categories, your client should contact his
local Customs office prior to importation of this merchandise to
determine the current status of any import restraints or
requirements.
The designated textile and apparel category may be
subdivided into parts. If so, the visa and quota requirements
applicable to the subject merchandise may be affected. Since
part categories are the result of international bilateral
agreements which are subject to frequent renegotiations and
changes, to obtain the most current information available we
suggest your client check, close to the time of shipment, the
Status Report on Current Import Quotas (Restraint levels), an
internal issuance of the U.S. Customs Service which is updated
weekly and is available for inspection at the local Customs
office.
Sincerely,
John Durant, Director
Commercial Rulings Divisiony