Classification of a pillow sham

HQ 083648 September 15, 1989 CLA-2 CO:R:C:G 083648 DSN CATEGORY: Classification TARIFF NO.: 6302.32.1060 Mr. Len Pawelczyk Attorney In Fact Asahi International, Corp. 1000 Remington Road Schaumburg, Illinois 60173 RE: Classification of a pillow sham Dear Mr. Pawelczyk: This ruling letter is in response to your request of December 16, 1988, on behalf of Asahi International, Corp., concerning classification under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA), for pillow shams produced in Taiwan. A sample was submitted for examination. FACTS: The sample at issue is a pillow sham composed of 52 percent polyester and 48 percent woven cotton. The sham has a 2 1/2 inch ruffle composed of the same fabric and is stitched into the seams of the sham. ISSUE: Whether the pillow sham at issue is classified under heading 6302, HTSUSA. LAW AND ANALYSIS: Classification of merchandise is in accordance with the General Rules of Interpretation (GRI's), taken in order. GRI 1 provides that the classification shall be determined according to the terms of the headings and any relative section or chapter notes. -2- Heading 6302, HTSUSA, provides for bed linen, table linen, toilet linen and kitchen linen. The Explanatory Notes constitute the official interpretation of the tariff at the international level. The Explanatory Notes to heading 6302 state that the heading covers bed linen, such as sheets, pillow cases, bolster cases, eiderdown cases and mattress covers. Since the sample at issue is designed to be used on a bed and is similar to the above exemplars, it is classified under this heading. See HRL 084091 of June 9, 1989, where a pillow sham was classified under heading 6302, HTSUSA. It is our opinion that a ruffle which is a non-functional piece of fabric is considered edging. Fairchild's Dictionary of Textiles, 6th edition, states that edging is a broad term for material used as a decorative trim on the edge of garments. The merchandise at issue contains a ruffle and therefore will be classified accordingly. HOLDING: The merchandise at issue is classified under subheading 6302.32.1060, HTSUSA, which provides for bed linen, table linen, toilet linen and kitchen linen, other bed linen, of man-made fibers, containing any embroidery, lace braid, edging, trimming piping or applique work, other, other, textile category 666, and dutiable at the rate of 19.8 percent ad valorem. Due to the changeable nature of the statistical annotation and the restraint (quota/visa) categories applicable to textile merchandise, you should contact your local Customs office prior to importation of this merchandise to determine the current status of any import restraints or requirements. Sincerely, John Durant, Director Commercial Rulings Division