CLA-2-63:OT:RR:NC:N3:349
Mr. Herbert Chavarria
Action Customs Expediters, Inc.
115 Christopher Columbus Drive
Jersey City, NJ 07302
RE: The tariff classification of a sheet set from India
Dear Mr. Chavarria:
In your letter dated September 15, 2014 you requested a tariff classification ruling on behalf of Baltic Linen Company, Inc.
You submitted a sample of a bed sheet set referred to as Product Code 03660803 (color suffix codes: 20-White, 30-Ivory and 40-Stone). It is made from 52 percent cotton and 48 percent polyester woven fabric. The fabric is not printed and not napped. The set consists of a flat sheet, fitted sheet and two pillowcases. It is packaged for retail sale in a vinyl bag. The fitted sheet is elasticized. The hem at the open end of the pillowcase and at the top of the flat sheet features a decorative stitch that you refer to as fagotting. This stitch is sometimes referred to as “hemstitching” or “picot stitch.” This decorative stitch is sewn over the seam created when the 4-inch wide hem was formed.
Heading 6302, Harmonized Tariff Schedule of the United States, provides for, inter alia, bed linen. The sheets and pillowcases at issue are classifiable within this heading. The heading is divided into subheadings that provide for bed linen with specific decorative features and those that are plain. Embroidery is included in these specific decorative features. The issue for this item is whether the decorative stitching along the hem is considered embroidery for purposes of classification. The stitching on the flat sheet and pillowcases is created by punching a line of small circular holes in the fabric and holding these holes open with a series of stitches. This stitching, which is a machine imitation of hand hem stitching, is superimposed over a finished hem.
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 on the subject merchandise. Although this "hemstitching" is recognized as an embroidery stitch, it was noted in the ruling that the function or purpose of the stitching is a fundamental part of the definition of 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." 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 and pillowcases contain a stitch that has a decorative effect and would be considered ornamental. The "hemstitch" or “fagotting” enhances the appearance of the submitted sample. The stitching is not required to complete the hem of the pillowcase as it is superimposed upon a previously completed seam. The issue of a decorative stitch superimposed on a completed hem was addressed in HRL 963601 dated February 15, 2000. In that ruling it was noted that when the decorative stitch was removed the hem did not fall apart. The hem on that item was sewn in place by a straight stitch. The decorative stitch was held to be embroidery.
Following HRL 963601, the stitching on the flat sheet and pillowcases is considered embroidery and it will be classifiable as "containing any embroidery."
The instant 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 (embroidered pillowcases, embroidered 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 embroidered flat sheet imparts the essential character of the set.
The applicable subheading for the sheet set will be 6302.31.5020, 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: containing any embroidery, lace, braid, edging, trimming, piping or applique work: not napped… sheets. The duty rate will be 20.9 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 [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division