CLA-2-63:OT:RR:NC:N3:349
Ms. Debbie Dudzinski
Homestead International Group, Ltd.
1359 Broadway, 21st Floor
New York, New York 10018
RE: The tariff classification of a pillowcase from Pakistan
Dear Ms. Dudzinski:
In your letter dated January 12, 2016 and received by this office on February 16, 2016, you requested a tariff classification ruling. A sample accompanied your letter. The sample will be returned to you, as requested.
The submitted sample, identified as Reference # 22053503TH001, is a pillowcase. The pillowcase is made from 100 percent cotton woven fabric. The fabric is printed with a paisley pattern and is not napped. It measures approximately 20 x 30 inches. The open end of the pillowcase features a 4-inch wide hem. The hem contains a decorative stitch sometimes referred to as "hemstitching" or a "picot stitch". The "hemstitching" or "picot stitch" is the only stitch holding the hem in place. 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. In this case, the decorative stitching on the pillowcase hem is not considered embroidery.
The applicable subheading for the pillowcase, Reference # 22053503TH001, 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: 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 the 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 Kim Wachtel at [email protected].
Sincerely,
Deborah C. Marinucci
Acting Director
National Commodity Specialist Division