CLA-2-63:RR:NC:TA:349 C88417
Dr. Al Larik
Barkat Inc.
261 Fifth Avenue. Suite 1901
New York, NY 10016
RE: The tariff classification of a sheet set from Pakistan
Dear Dr. Larik:
In your letter dated May 27, 1998 you requested a classification ruling.
You have submitted a percale sheet set consisting of a flat sheet, fitted
sheet and two pillowcases. The set is made from a 55 percent polyester and 45
percent cotton woven fabric and it is packed together in a vinyl bag. The
fitted sheet has elasticized hems at the top and bottom and the flat sheet is
hemmed on all four sides. The hems at the open end of the pillowcases and the
hem along the top edge of the flat sheet feature a decorative stitch sometimes
referred to as "hemstitching". This decorative stitch is sewn either on or
close to the seam created when the two inch wide hems were formed.
Heading 6302, Harmonized Tariff Schedule of the United States, provides
for, inter alia, bed linen. The pillowcases and sheets at issue are
classifiable within this heading. The more specific issue for these items is
whether the decorative stitching along the hem is considered embroidery for
purposes of classification. The stitching on the sample is created by punching
a line of small circular holes in the fabric and holding these holes open with a
series of stitches. The hems on the pillowcases and flat sheet are folded and
sewn prior to the addition of the decorative stitch.
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 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 sheet and pillowcases contain a stitch that has a
decorative effect and would be considered ornamental. The stitching creates an
elegant, monochromatic effect that visually enhances the bed linen it adorns.
The stitching is not required to complete the seam at the hems on the
pillowcases and the flat sheet as it is superimposed upon a previously completed
seam. Therefore, the stitching used on the subject merchandise is embroidery
and the bed linen is classifiable as "containing any embroidery."
The submitted sheet set meets the qualifications of "goods put up in sets
for retail sale". The components of the set consist of at least two different
articles which are, prima facie, classifiable in different headings (decorated
pillowcases and flat sheet, and a plain fitted sheet). They are put up together
to meet a particular need or carry out a specific activity, and they are packed
for sale directly to users without repacking. The sheets impart the essential
character of the set.
The applicable subheading for the sheet set will be 6302.32.1040,
Harmonized Tariff Schedule of the United States (HTS), 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 duty rate will be 16.2 percent ad
valorem.
Although classified as a set, the individual components are subject to
textile category numbers as if they were classified separately. The pillowcases
and the sheets fall within textile category designation 666. Based upon
international trade agreements products of Pakistan are subject to the
requirement of a visa.
The designated textile and apparel categories 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.
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 John Hansen at 212-466-
5854.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division