CLA-2-63:RR:NC:N3:349
Mr, Michael J. Khorsandi
Grunfeld, Desiderio, Lebowitz, Silverman & Klestadt LLP
399 Park Avenue, 25th Floor
New York, NY 10022-4877
RE: The tariff classification of pillowcases from China
Dear Mr. Khorsandi:
In your letter dated June 18, 2009 you requested a classification ruling on behalf of The Marmaxx Group.
You will be importing pillowcases. Samples of two full pillowcases and a corner piece of the others were submitted with your request. Style YP310EGY is made from a100 percent cotton sateen woven fabric. The fabric is not napped or printed. The open end features a 4 inch wide self hem. A decorative stitch sometimes known as a hemstitching or picot stitching is sewn along the hem. It is the only stitch holding the hem. Sub-styles of this pillowcase will be labeled with additional letter designations of F, Q, SPC, K, KPC and CAL.
Style YP450X is made from 100 percent cotton woven fabric. The fabric is not napped or printed. The open end of the pillowcase has a 4-inch wide self hem that features a zigzag stitching or a satin stitch along the hem. This decorative stitch is superimposed over an approximately 3 stitch per inch basting stitch. The basting stitch alone is not sufficient to hold the hem. Sub-styles of this pillowcase will be labeled with an additional F, Q, SPC, K, KPC and CKG.
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. HQ 963601 of February 15, 2000 explained that a decorative stitch, similar to the instant hemstitching, sewn over a completed hem (made with a straight stitch) is not functional and would be considered embroidery. HQ 965033, dated July 16, 2002, concerned the classification of pillowcases that had a hem formed by a basting stitch with a row of decorative hemstitch sewn along the hem. The ruling noted that: "…the hem has been sewn first by a basting stitch and then completed with the picot stitch. A visual examination of the particular basting stitch hem reveals that it is approximately 4 stitches per inch. The regular stitch on the pillowcase is approximately 11 stitches per inch. The instant basting stitch alone would not be able to sustain repeated use and thus the decorative hemstitch serves to complete the hem. Like the sheets at issue in HQ 955576, due to its functionality, the picot stitch on the instant pillowcase does not constitute embroidery." Noting the similarity of the instant hem and following the reasoning in the cited rulings, the decorative zigzag or satin stitch on the submitted pillowcase does not constitute embroidery.
Style YN-BS-02 is made from 100 percent cotton woven fabric. The fabric is not napped or printed. It has a 4-inch wide banded or cuffed hem. The hem contains multiple folds of fabric that give the appearance of piping but is not piping.
Style YN-PD-01 and Style YN-PD-02 are made from 100 percent cotton woven fabric. The fabric is printed but not napped. Style YN-PD-01 has a 4-inch wide banded or cuffed hem that is held in place with a double row of stitching. Style YN-PD-02 features a 4-inch wide self hem that is held with a double row of stitching. The double row of stitching on Styles YN-PD-01 and YN-PD-02 does not constitute embroidery.
The applicable subheading for Styles YP310EGY, YP450X and YN-BS-02 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 Style YN-PD-01 and Style YN-PD-02 will be 6302.21.9010, HTSUS, which provides for bed linen, table linen and kitchen linen: other bed linen, printed: of cotton: other: not napped…pillowcases, other than bolster cases. 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 World Wide Web at http://www.usitc.gov/tata/hts/.
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 646-733-3043.
Sincerely,
Robert B. Swierupski
Director, National Commodity Specialist Division