CLA-2 CO:R:C:T 955473 CAB
Ms. Jeanne Seymour Long
6 Northway Court
Eastway Business Park
P.O. Box 270
Greer, SC 29652
RE: Classification of pillow sham and flat sheet; Heading 6302;
Heading 6304
Dear Ms. Seymour:
This is in response to your inquiry of November 1, 1993,
requesting a tariff classification ruling for bed linen under the
Harmonized Tariff Schedule of the United States Annotated (HTSUSA).
This request is on behalf of Sheridan Distributors, Inc. - Carolina
Creations Inc., Textile Industries. Samples were submitted for
examination.
FACTS:
You refer to the submitted samples as a pillowcase and flat
sheet constructed of dyed 100 percent woven cotton material.
Customs does not agree with your characterization of the article
designed to cover a pillow. Customs believes that the article is
a pillow sham. The item exhibits the picture frame effect common
in many shams and contains decorative stitching approximately 1 1/2
inches away from all four sides. The flat sheet is hemmed on three
sides and is finished on the fourth by a 3 1/2 inch wide capping
that is held in place by a single row of decorative stitching.
ISSUE:
Whether the merchandise at issue is classifiable as
"containing any embroidery"?
LAW AND ANALYSIS:
Classification of goods under the HTSUSA is governed by the
General Rules of Interpretation (GRI's). GRI 1 provides that
classification shall be determined according to the terms of the
headings and any relative section or chapter notes. Merchandise
that cannot be classified in accordance with GRI 1 is to be
classified in accordance with subsequent GRI's taken in order.
Heading 6302, HTSUSA, provides for bed linen, table linen,
toilet linen and kitchen linen. The flat sheet fits squarely
within the enumerated categories and therefore, is classifiable
under Heading 6302, HTSUSA. In prior cases, Customs has ruled that
articles, other than pillowcases (i.e. pillow shams) are
classifiable under Heading 6304, HTSUSA, which is the provision for
other furnishings. See Headquarters Ruling Letter (HRL) 087092,
dated August 20, 1990; HRL 951903, dated August 21, 1992. Thus,
in accordance with prior rulings, the pillow sham is classifiable
under Heading 6304, HTSUSA.
The next question Customs must address is the whether the
stitching that is located on both the pillow sham and the flat
sheet is embroidery that would require it to be classified in the
eight-digit subheading that provides for embroidery, lace, braid,
edging, trimming, piping or applique work. This stitching is a
series of small decorative loops which is generally produced by
hand crochet, embroidery, or machinery. The stitching on the
samples appears to have been created by initially punching a hole
in the fabric and then holding the hole open with a series of
stitches. This type of stitching is very similar to hemstitching.
Hemstitching is defined by Fairchild's Dictionary of Textiles, 6th
edition, as an "ornamental decoration achieved by drawing out
parallel thread at the inner edges of a hem and drawing together
in groups the cross threads by successive stitches." After
examining the stitching used on the instant articles, Customs
believes that it is a machine imitation of the true hemstitch which
is defined in the cited lexicographic source.
Recently in Headquarters Ruling Letter (HRL) 955576, dated
June 1, 1994, Customs confronted the issue of whether bed linen
containing decorative stitches should be classifiable in the eight
digit subheading that provided for various embellishments including
embroidery. One of the bed sheets therein possessed decorative
stitching almost identical to the stitching located on the subject
merchandise. 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." HRL 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 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 the instant case, the flat sheet contains a stitch that has
a decorative effect and is very similar to the true hemstitch used
in the construction of the bed linen at issue in HRL 953296.
Therefore, the stitching on the flat sheet is considered
ornamental. Even though the stitching on the sheet is decorative
in nature, the stitching is not sufficiently detailed to form or
enhance a pattern or design. The stitching has a fundamental
purpose in that it is required to complete both the sheet and the
pillow sham. The stitching on the flat sheet is used to attach it
to the capping. HRL 955576 states that "the fact that the
manufacturer could have used a plainer stitch to hem the sheets is
irrelevant. It is the choice of the manufacturer which stitches
to use to produce his or her goods. It is not for us to judge the
attractiveness of stitching utilized to create a good and decide,
if a plainer stitch could have been used, that the choice of a
prettier stitch makes it embroidery." Therefore, even though the
stitching used on the subject merchandise is ornate, it is not
embroidery, and is not classifiable as containing any embroidery.
HOLDING:
Based on the foregoing, if the sheet and pillow sham are
imported separately, the flat sheet is classifiable in subheading
6302.31.2040, HTSUSA, which provides for woven cotton sheets, not
napped. The applicable rate of duty is 7.6 percent ad valorem and
textile restraint category is 361. The pillow sham is classifiable
in subheading 6304.92.0000. HTSUSA, which provides for other cotton
furnishing articles. The applicable rate of duty is 7.2 percent
ad valorem and the textile restraint category is 369. If imported
as a set, both articles should be classifiable under 6302.31.2040,
HTSUSA, as the sheet imparts the essential character of the set.
They would each be subject to the separate aforementioned textile
restraint categories.
The designated textile and apparel category may be subdivided
into parts. If so, 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 that you 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 available for inspection at your local Customs office.he
statistical annotation (the ninth and tenth digits of the
classification) and the restraint (quota/visa) categories
applicable to textile merchandise, you should contact your local
Customs office prior to importing the merchandise to determine the
current status of any import restraints or requirements.
Due to the changeable nature of the statistical annotation
(the ninth and tenth digits of the classification) and the
restraint (quota/visa) categories applicable to textile
merchandise, you should contact your local Customs office prior to
importing the merchandise to determine the current status of any
import restraints or requirements.
Sincerely,
John Durant, Director