CLA-2-63:OT:RR:NC:N3:349
Mr. Yan Cheng
Taylor Home Fashions
7/F., Po Shau Center
115 How Ming Street
Hong Kong, China
RE: The tariff classification of a pillowcase from China
Dear Mr. Cheng:
In your letter dated March 5, 2014 you requested a tariff classification ruling.
The submitted sample is referred to as “Printed GEO Pillowcase.” It is made from 100 percent cotton printed woven fabric. The fabric is not napped. The face side of the pillowcase has a 5-inch wide self-hem finished with a zig-zag or satin stitch. The other side has an interior flap creating a European side closure. The decorative zig-zag or satin stitch embroidery is superimposed over a pre-stitched hem held with an approximately 4 stitch per inch basting stitch.
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 zigzag or satin stitch, 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. The applicable subheading for the pillowcase will be 6302.21.9010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for bed linen, table linen, toilet linen and kitchen 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,
Gwenn Klein Kirschner
Acting Director
National Commodity Specialist Division