CLA-2-63:OT:RR:NC:N3:349
Ms. Donna L. Shira
Sharretts, Paley, Carter & Blauvelt, P.C.
Seventy-five Broad Street
New York, New York 10004
RE: The tariff classification of bed linens from China and Portugal
Dear Ms. Shira:
In your letter dated August 29, 2016, you requested a tariff classification ruling on behalf of your client, Ralph Lauren. Five samples accompanied your ruling. With the exception of Style RL 252, the samples, less a section, are being returned to you, as requested.
Style RL 252 is a pillowcase made from 100 percent cotton woven fabric. The fabric is not napped. It measures 21 x 32 inches and features a yarn dyed stripe pattern. The open end of the pillowcase has a four inch wide cuff hem held intact with a double needle lockstitch. The stitching used on the pillowcase is not considered embroidery. The country of origin of this style was not identified.
Style RL 265 is a pillowcase made from 100 percent cotton woven fabric. The fabric is neither printed nor napped. The body of the pillowcase consists of a floral damask weave pattern. This pillowcase measures 21 x 32 inches. The open end has a five inch wide cuff hem. A decorative stitch known as hemstitching or picot stitching is superimposed along the finished, pre-stitched hem. This decorative stitching is considered embroidery. Style RL 265 will be imported from China.
Style RL 3008 is full/queen size duvet cover made from 100 percent cotton woven fabric. The fabric is neither printed nor napped. It is comprised of a face and back main panel. A separate piece of material forming a three inch wide flange or picture frame effect is attached on all four sides by a strip of embroidered fabric (drawn thread work) in a contrasting color. The back of the cover features an overlapping flap with a button closure. The duvet cover measures 92 x 96 inches and will be imported from Portugal.
Style “Bowery” is a sample of a pillow sham representing a duvet cover. The duvet cover will be made from 100 percent cotton woven fabric. The fabric is neither printed nor napped. The face of the cover is piece constructed and comprised of a large rectangular shaped yarn dyed white panel, an inner ½ inch wide strip of yarn dyed grey and white fabric sewn around all four sides and an outer three inch wide piece of yarn dyed grey colored fabric sewn to the outer edges creating a flange or picture frame effect along the edges. The back panel is a solid white color. The cover has an overlapping flap with a button closure. It does not contain any embroidery, lace, braid, edging, trimming, piping or appliqué work. The “Bowery” duvet cover will be imported from China.
Style RL 2014 is a pillowcase made from 100 percent cotton woven fabric. The fabric is neither napped nor printed. It measures 21 x 32 inches. The open end of the pillowcase features a five inch wide cuff hem with a face fabric made from a dobby weave. The hem is finished with a satin stitch referred to as a "Baratta" stitch. The decorative stitch is the only stitch that holds the hem. Style RL 2014 will be imported from China.
Headquarters Ruling Letter (HQ) 955576, dated June 1, 1994, noted that if the decorative stitching was required to complete the hem, it was functional and therefore did not constitute 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 the instant case even though the "Baratta" stitch is decorative in nature it is required to complete the hem of the pillowcase. Style RL 2014 will be classified as not containing any embroidery.
The applicable subheading for the pillowcases Style RL 252 and Style RL 2014 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 pillowcase Style RL 265 will be 6302.31.5010, HTSUS, 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: Not napped: Pillowcases, other than bolster cases.” The duty rate will be 20.9 percent ad valorem.
The applicable subheading for the duvet cover Style RL 3008 will be 6302.31.5050, HTSUS, 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 appliqué work: Not napped: Other.” The rate of duty will be 20.9 percent ad valorem.
The applicable subheading for the duvet cover Style “Bowery” will be 6302.31.9050, HTSUS, which provides for “Bed linen, table linen, toilet linen and kitchen linen: Other bed linen: Of cotton: Other: Not napped: Other.” 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 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 [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division