CLA-2-63:OT:RR:NC:N3:349
Ms. Linda Gruntorad
Peacock Alley
2050 Postal Way
Dallas, TX 75212
RE: The tariff classification of a pillowcase, flat sheet, duvet cover and pillow sham from Portugal
Dear Ms. Gruntorad:
In your letter dated April 6, 2017, you requested a tariff classification ruling. You submitted samples upon request. The samples will be retained by this office for reference.
Each of the items submitted are from your Soprano collection and are made from 100 percent cotton woven fabric. The fabric is neither napped nor printed. Each item is separately packaged and sold.
The Soprano pillowcase is constructed from a single piece of folded fabric sewn along two sides with an opening on the fourth side to facilitate the insertion of a pillow. The fabric on the open end of the pillowcase is folded to form a 4-inch wide hem. A decorative satin stitch is sewn over the pre-stitched hem. The pre-stitch on the hem is a 6 stitch per inch (spi) single needle stitch. The Standard size pillowcase is imported and sold as pairs. You state that you will also import King size pillowcases.
The Soprano flat sheet has a 4-inch wide hem at the top. A decorative satin stitch is sewn over a pre-stitched hem. The pre-stitch on the top hem is a 5.5 spi single needle stitch. The remaining sides have a ½ inch hem using a 9 spi single needle stitch. The flat sheet will be imported in Twin, Queen and King sizes.
The Soprano duvet cover is made from a single front panel and two back panels. The two back panels meet approximately 9 inches from the top of the cover and create an opening to allow for the insertion of a duvet or comforter. The opening is secured by a 19 button/buttonhole closure. The duvet cover features an approximately 4-inch wide flange along the bottom and side edges created by sewing together the front and back panels of the already assembled cover with a 6.5 spi single needle pre-stitch and oversewing with a satin stitch. As the flange effect is a decorative element and not required to complete the article, the decorative stitching is considered embroidery. The duvet cover will be imported in Twin, Full/Queen and King sizes.
The Soprano pillow sham features a 2 ¾ inch flange or picture frame effect along the border created by sewing together the front and back panels of the already assembled sham with a pre-stitch and oversewing with a satin stitch. The back features overlapping flaps with a three button closure. The European size pillow sham measures approximately 31 x 31 inches including the flange border. You state that you will also import the sham in Standard, King and Boudoir sizes.
In your letter you suggest that the pillowcases are classifiable under subheading 6302.31.9010 HTSUS, as bed linen not containing embroidery. In previous rulings Customs and Border Protection (CBP) determined that a decorative stitch added over a 4 spi basting stitch was not considered embroidery. The 4 stitches per inch were not considered sufficient to hold the hem and the decorative stitch was considered functional as it served to complete the hem. See Headquarter Ruling Letter 965033, dated July 16, 2002. In the instant case the decorative satin stitch is superimposed over a 6 spi single needle stitch. It is the opinion of this office that this stitch is capable of holding the hem and the decorative stitch is considered embroidery. Likewise, given the 5.5 spi of the pre-stitch on the flat sheet, this office feels the decorative satin stitch is considered embroidery.
The applicable subheading for the pillowcases will be 6302.31.5010, 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: Pillowcases, other than bolster cases.” The rate of duty will be 20.9 percent ad valorem.
The applicable subheading for the flat sheet will be 6302.31.5020, 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 rate of duty will be 20.9 percent ad valorem.
The applicable subheading for the duvet cover will be 6302.31.5050, 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: Other.” The rate of duty will be 20.9 percent ad valorem.
The applicable subheading for the shams will be 6304.92.0000, HTSUS, which provides for “Other furnishing articles, excluding those of heading 9404: Other: Not knitted or crocheted, of cotton.” The rate of duty will be 6.3 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 https://hts.usitc.gov/current.
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,
Steven A. Mack
Director
National Commodity Specialist Division